Search
Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Capital Planning
To determine whether the Niagara Frontier Transportation Authority NFTA has complied with the capital planning requirements of the Public Authorities Law and
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningOpinion 94-18
… PROPERTY -- Conveyances Generally (consideration required) FIRE DEPARTMENT -- Villages (existence of fire companies in …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to … Medicaid prescription costs. Since January 1991, the State of New York has been able to recover a portion of Medicaid … 2014, the Department collected a total of approximately $3.6 billion in rebates from MCO drug encounter claims. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careLancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Kortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial … prices to help ensure purchases are cost effective and in the best interest of taxpayers. District officials agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Seminars for Local Officials
… Official Training Unit offers seminars for municipal and school district governing boards and other local officials … is offering a series of virtual seminars for municipal and school district governing boards and other local officials …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsUser Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andSamaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … to the contract, OASAS reimburses Samaritan Village for the net costs it incurs to provide the contracted …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programReal Estate Portfolio
… estate holdings, established a value for those holdings, and determined the need to either hold or dispose of … in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca counties. Public Authorities Law Section 2896 … to maintain adequate inventory controls for its property and report annually on all property held. It also requires …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… (See Section 2.K - Authorized Signatures of this Chapter, for additional information). Further, all contracts or … Acknowledgment of Contractor’s Signature of this Chapter, for additional information). Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageAuditors
… the questionnaire every six months. What You Need Resume College Transcripts NY.gov ID Minimum Qualifications Bachelor's or Graduate degree in Business Administration, Business Management, … Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 credit hours in Accounting and/or …
https://www.osc.ny.gov/jobs/auditors2013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the Uninsured … under the Law. Payments from the Fund for Reopened Cases are processed by both the Board (compensation payments) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportWage Theft Investigations
… is efficiently utilizing its resources to undertake and complete wage theft investigations timely and whether these efforts are successful in recovering funds … mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsFuel and Services
… Background DMNA assists State and local first responders with emergencies such as Superstorm Sandy.We considered … Key Recommendations Conduct procurements in accordance with all applicable laws, rules, and regulations. Review fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOpinion 90-17
… district, all property of such district be sold a public sale and that the proceeds of the sale be paid to the supervisor of the town. Any moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Total Spending – 2023 Financial Condition Report
… 2023, State spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingDownsville Central School District – Claims Auditing (2022M-134)
… [read complete report – pdf] Audit Objective Determine whether the … previously been paid. Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64