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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims in each type of locality and what options, if any, are available for establishing the … Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … provided to dual eligible individuals. About $500 million of this amount occurred because the Department did not ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOpinion 88-69
… same entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a … the same volunteer ambulance service. General Municipal Law, §122-b authorizes any county, city, town or village, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Ossining Union Free School District – Financial Management (2017M-176)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for … Recalculated unrestricted fund balance ranged between 5 and 9 percent of ensuing years’ appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Village of Milford – Board Oversight (2018M-25)
… Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is … performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate oversight. The Board … statements, canceled check images, bank reconciliations and monthly reports. The Board should perform, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Bellevue Fire District #9 – Procurement (2018M-5)
… followed their procurement policy when procuring goods and services for the period January 1, 2016 through November … the audit period. District officials did not verify State and County contract pricing for four purchases totaling … the procurement policy when making purchases. Verify State and County contract pricing was obtained on purchases made …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Town of Ashford – Water District (2015M-343)
… cost of District operations. Key Recommendations Develop and monitor a detailed project plan to ensure that the water … water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. … Town of …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343World Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and … time, you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for … be met for these benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionUnified Court System Bulletin No. UCS-95
… District Council 37, American Federation of State, County and Municipal Employees Background At the request of the … must access the General Deduction CD (Agency) page and enter Deduction Code 300 with the applicable effective date and flat amount. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainTown of Eden - Real Property Tax Exemptions (2018M-231)
… Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided when …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231World Trade Center Presumption – Career Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and … time, you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for … met for these benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionState Agencies Bulletin No. 1533
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $270,000 for the … TSYEDA, T5CNYB, T6CNYA, T6CNYB, T7CNYB, T5SNYB, T6SNYB, and T7SNYB. OSC Actions OSC has updated PayServ to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1533-maximum-salary-limit-teachers-insurance-and-annuity-tiaa-retirementState Agencies Bulletin No. 1562
… limit has remained at 15% since inception of Tier 6 and will only increase if new legislation is passed. Affected … Employees Employees who are Tier 6 members of the Police and Fire Retirement System (Plan Type 7W) Effective Date(s) Institution and Administration Paychecks for fiscal year 2017-18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… in accordance with collective bargaining agreements (CBAs) and employment contracts, 40 employees received unearned … $111,000 annually for time spent in the review, approval and manual entry into the financial system of the timesheets … Officials generally agreed with our recommendations and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollVillage of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Granville Central School District – Medicaid Reimbursements (2021M-90)
… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fNewark Valley Fire District - Board Oversight (2020M-30)
… Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual update … District officials generally agreed with our findings and indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Fort Edward Union Free School District – Financial Condition (2015M-67)
… County. The District is governed by a Board of Education and has approximately 100 employees and 560 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $10.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Bethlehem Central School District – Credit Cards (2017M-41)
… claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 through … School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41