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Management of Energy Consumption (Follow-Up)

… energy consumption. OCFS now retains energy usage data for all OCFS facilities so reduction achievements can be …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-follow

Granville Central School District – Medicaid Reimbursements (2021M-90)

… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90

Gold Coast Public Library District – Claims Audit (2014M-237)

… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was … Shore School District, excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. … in accordance with the requirements of the special act and document in the minutes that abstracts of audited claims …

https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… bargaining units/departments. Key Recommendations Review payroll processes for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Ramapo Catskill Library System – Procurement (2015M-84)

… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. Background The Ramapo Catskill Library System is a nonprofit cooperative public library system located in …

https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Opinion 94-6

… HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … or used in connection with any project". Section 36 does not distinguish between tenant members of a housing … construction of the word "interest" as used in section 36, we note that the courts have defined this term when …

https://www.osc.ny.gov/legal-opinions/opinion-94-6

Opinion 88-43

… Disability (reimbursement of sheriff's personnel account from county's workers' compensation self-insurance fund for … account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county …

https://www.osc.ny.gov/legal-opinions/opinion-88-43

Opinion 2005-4

Whether BOCES is subject to the permissive referendum requirements of General Municipal Law 6p

https://www.osc.ny.gov/legal-opinions/opinion-2005-4

SUNY Bulletin No. SU-54

… Purpose To provide agency procedures for processing payments. … Employees (BU-28) Effective Date Payment will be in pay period 4C, check dated May 23, 2001 Eligibility … an employee must be employed on April 25, 2001, and have been employed in the previous semester (Fall 2000). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-payment

Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)

… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 …

https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-follow

State Agencies Bulletin No. 994

… UPK functionality or content should be directed to payroll@osc.ny.gov . Technical questions should be directed … … To provide agency users with an overview of the new online help tool …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upk

Medicaid Program – Medicare Part D Clawback Payments

… Objective To determine whether the Department of Health (Department) … were only eligible for partial Medicaid benefits or did not have any Medicaid coverage. $269,478 in payments on behalf of …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments

V.3.H Category Code – V. Chart of Accounts (COA) Governance

… The Category Code ChartField is used to identify an item/service being procured. The SFS is configured to use UNSPSC (United Nations Standard Products and Services … in the Purchasing module. All Category Codes are mapped to the appropriate Account Code. The Account Code will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-code

Town of Perth – Conflict of Interest (2024M-142)

… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96

Forestburgh Fire District – Financial Activities (2015M-203)

… preapproved utility payments. Deposit cash receipts in a timely manner. … Forestburgh Fire District Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015m