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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… complete report – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2016 through September 30, 2016. Background The Department of Health (Department) administers the State’s Medicaid … 202 million claims, resulting in payments to providers of about $29 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Compliance With Outcome Reporting Requirements
… and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD is required to report to various levels of State government … Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsOpinion 97-17
… disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure … a county may require trustees of a city and county public library to complete and file an annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 98-21
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance Service (circumstances … jointly contract with a private ambulance company for ALS service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … countersignature on checks issued by receiver) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of … officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Selected Procurement and Contracting Practices
… administrative office (System Administration) located in Albany. SUNY’s non-personal services expenditures are more … is responsible for establishing policies that are in compliance with applicable State procurement laws, rules, … The Education Law grants SUNY increased flexibility in obtaining goods and services, both through less stringent …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesGananda Central School District – Procurement (2021M-86)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure that purchases were adequately … process to procure goods and services to achieve the optimal use of District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Selected Wage Investigation Procedures
… To determine if the Department of Labor (Department) is following its wage investigation procedures, including … 18, 2020. About the Program The Department’s mission is to protect workers, assist the unemployed, and connect job … To determine if the Department of Labor is following its wage investigation procedures including …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresLiberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Norfolk Fire District – Board Oversight (2022M-109)
… filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the … 72 and 1,168 days late. Key Recommendations Audit and approve claims before they are paid and annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare. Such …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareCVS Health – Temporary Holding Account Rebate Revenue
… determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $1 billion in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueState Agencies Bulletin No.1824
… Purpose The purpose of this Bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose Direct Deposit is reversed due to an overpayment, who request a check exchange, and who … The purpose of this Bulletin is to notify agencies that OSC will be unable to print SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsRequest Direct Deposit Delete Reversal - Job Aid
PayServ 9.2 is using the new online forms feature available in PeopleSoft for the request a Direct Deposit Delete/Reversal process.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/request-direct-deposit-delete-reversal.pdfCompliance With Jonathan's Law (2017-S-67) 90-Day Response
To determine whether the Office for People With Developmental Disabilities is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s67-response.pdfCazenovia Central School District - Information Technology (2019M-46)
Determine whether District officials ensured that the PPSI on District servers and in the financial system was adequately protected.
https://www.osc.ny.gov/files/local-government/audits/pdf/cazenovia-2019-46.pdf