Search
School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Collection of Medicaid Accounts Receivable (Follow-Up)
… four recommendations included in our initial audit report, Collection of Medicaid Accounts Receivables (Report … the Department determine the feasibility of pursuing the collection of accounts receivable due from inactive providers … accounts receivable to the State Attorney General for collection. Key Finding Department and Office of the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … the allowed legal limits. Develop comprehensive policies and procedures related to the establishment and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Youth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … sought to determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee … State. The agency must forward the check to the Department of Taxation and Finance – Treasury and submit an Accounts … account receivable, the Agency must select a deposit type of “E” (Employee Receipts) and select the associated expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… announced today. Collections totaled nearly $1.3 billion, down $55 million from February of last year. Collections are down $2.2 billion, or 12 percent, for the past 12 months … New York City’s collections decreased by 4.5 percent, down $27 million compared to February 2020. The New York …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… such as home health care, nursing home care, and durable medical equipment, to people who are chronically ill or … or a contractor that operates a statewide enrollment center for public health insurance programs. Enrollment …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans2018 Annual Audit
… York State Workers’ Compensation Law and (ii) mandated fee schedules (where applicable). Background The Board processed …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditOpinion 88-27
… disabled fireman with the municipality being liable only for any difference between his regular wages or salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Humphrey Fire District – Financial Controls (2014M-37)
… of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period … through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from … Humphrey Fire District Financial Controls 2014M37 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village … Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a … of pay periods. The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Accounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. As …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally agreed … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Village of Walden – Financial Condition (2017M-255)
… purpose of our audit was to determine whether the Board and Village officials appropriately managed the Village’s … is located in the Town of Montgomery in Orange County and has a population of approximately 7,000. The Village is governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… of Audit The purpose of our audit was to determine if Facility officials achieved energy cost savings through the … 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of … Joint Committee is responsible for general oversight of Facility operations. The Facility’s 2016 budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… of Audit The purpose of our audit was to examine the District’s oversight of financial activity for the period … 2013 through June 16, 2014. Background The Plymouth Fire District is a district corporation of the State, distinct and separate from … Plymouth Fire District Controls Over Financial Activity 2014M211 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Cornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the … allowable by law, while continuing to evaluate and explore ways to reduce expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148