Search
TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were properly calculated and adequately documented pursuant to the State Education … education services to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk counties. Pursuant to New York State's Education …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualIX.7.A Funds – IX. Federal Grants
… within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. As agencies become familiar with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] , Jefferson [pdf] , Orleans … Counties. Purpose of Audit The purpose of our audit was to determine if counties are controlling inmate hospital …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Lewis County – County Bridge Maintenance (S9-13-3)
… January 1, 2007, to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Rockland County – Budget Review (B22-6-9)
… general fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsWhat to Expect from Us
… Timeframe If you submitted your claim online, you’ll receive an email from LostMoney within 24 … sure you didn’t miss an email from NYSUnclaimedFunds@osc.ny.gov Resources Forms and Publications Glossary Required Documentation Taxes …
https://www.osc.ny.gov/unclaimed-funds/claimants/what-expect-usLow Income Home Energy Assistance Program – Federal Funding and New York
… (FFY) 2024, 1.8 million beneficiaries were authorized in New York State, totaling $398.2 million in benefits with an additional …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the exception of the payroll account, accurate. The … official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… action. Appendix B includes our comments on issues raised in the School’s response letter. … Finn Academy An Elmira …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Terryville Fire District – Treasurer’s Duties (2017M-136)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, … Board of Fire Commissioners, provides fire protection and emergency rescue services to about 25,000 residents in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Carrollton – Justice Court Operations (2018M-21)
… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The … total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition … Key Recommendations Prepare monthly bank reconciliations and accountabilities. Investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Shenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims are adequately documented, audited and …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Croghan – Financial Management (2014M-340)
… The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Johnson City Central School District – Financial Condition (2015M-204)
… School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates … of fund balance. Key Recommendation Include the funding and use of reserves in the budget plan each year and develop …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… of Hempstead in Nassau County. The District is governed by a seven-member Board of Education that is responsible for … year, which included nine teachers, two administrators, 15 substitute teachers, nine monitors and two summer helpers. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Depew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77State Agencies Bulletin No. 1948
… This gives agencies time to correct employees’ records, if necessary, prior to the automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Opinion 92-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-30