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Medicaid Program: Managed Long Term Care Premium Rate Setting (2015-S-30), 90-Day Response
To determine whether managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid cost information
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s30-response.pdfCybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfCoronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfMedicaid Program: Claims Processing Activity October 1, 2018 Through March 31, 2019 (2018-S-55)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s55.pdfTown of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Village of Lisle - Board Oversight (2018M-124)
… complete report - pdf] Audit Objective Determine whether the Board ensured that receipts were deposited and … Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… were met. Key Recommendations Ensure loan files contain all required information and site visits are conducted and documented in the loan files. Forward all loan modification requests to the Board for approval. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … $5,271 for a separation payment that was not approved by the Board. Key Recommendations Annually establish and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of North Hudson - Payroll (2018M-166)
… that salary and wages are paid accurately. We reviewed the annual salaries paid to all 13 elected and appointed … January 2017 through May 2018 and found they were paid the correct amounts. We selected six payrolls totaling … related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Opinion 96-23
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … Practice Commentaries, McKinney's Cons Laws of NY, Book 7B, §1301, p 354). Further, we note that section 65 …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Village of Windsor - Water Operations (2019M-210)
… Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. … methodology for estimating water bills. Estimated and customer-submitted water usages used by Village officials to … on identifying leaks and upgrading the Village’s water system infrastructure to help reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Payroll Bulletins
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins … Payroll Improvement Project State Police State University of New York Transportation Unified Court System … Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classOpinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a … or license, notwithstanding that the very same function is being performed in either situation. We believe it is …
https://www.osc.ny.gov/legal-opinions/opinion-92-20CUNY Bulletin No. CU-473
… check has been returned and is undeliverable, the agency should forward the check to the NYS Department of Tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-473-cuny-executive-compensation-plan-ecp-vacation-exchangeVillage of Mayfield – Water and Sewer Operations (2017M-28)
… 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population of approximately 800. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Dansville – Water and Sewer Operations (2017M-273)
… 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Opinion 94-10
… of a commission by a village located within the town. It is a general rule, however, that unless authorized or … town not included within the boundaries of a village"), it is our opinion that a town commission must be established and … establishment of a joint commission, although article 12-D is silent in this regard, it must be read together with …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over … April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112