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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and furnishings to be safe and suitable for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1School Tax Relief (STAR) Program (2012-MS-6)
… 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for … for homeowners, and makes up the difference by increasing State aid to school districts. The State’s costs for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. … Generally, the governing board is responsible for auditing claims or creating a separate position having that … chart describes who is generally responsible for auditing claims in each type of locality and what options, if any, are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … payments, including: $6,329,458 in questionable payments for claims that were not subjected to the appropriate edits …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013City of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10PSCH, Inc.
… conditions of the contract. We examined $1.6 million in expenses that PSCH claimed on the Consolidated Fiscal Report … expenditures. Key Findings We examined $1.6 million in expenses that PSCH claimed on the CFR and found that $152,680 … spent on the two-day conference), as administrative expenses, including $10,723 for alcohol, $5,064 for guests …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit … audit look-back period, and therefore, the Mather did not have to provide Empire with supporting documentation for … the provisions. Key Findings Empire and the Health Network have amended their agreement to include language that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followState Agencies Bulletin No. 1899
… financial institutions for employees who were overpaid by the agency. OSC will prepare transactions for all direct … in PayServ will continue to be received and audited by OSC. However, AC-230s will not be processed to reverse the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsSelected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Step Up’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2014. About the Program Step Up is a New York City-based not-for-profit organization approved by SED to provide preschool …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Department facility data and publicly available property records identified many automotive facility locations where … of publicly available information, such as property records and advertisements for repair services. Examine the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… Purpose To determine whether the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersPre-Retirement Consultations
… Service Retirement — this 30-minute appointment is for members applying for a service retirement. Disability Retirement — this 60-minute appointment is for members applying for a disability retirement. Estimating …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsOpinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Unified Court System Bulletin No. UCS-128
… eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to … are responsible for deleting the payment (Earn Code UA5 ) from the Time Entry page in Pay Period 18L for employees in … Without Pay on the eligibility date, enter the Return From Leave Date.) Earnings End Date: Enter the same date as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-154
… eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to … are responsible for deleting the payment (Earn Code UA5 ) from the Time Entry page in Pay Period 18L for employees in … Without Pay on the eligibility date, enter the Return From Leave Date.) Earnings End Date: Enter the same date as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerState Agencies Bulletin No. 1836.1
… and response activities went into effect on 03/08/2020. Eligibility Criteria Employees who worked overtime … activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment … services for eligible homeless families and individuals in the City and for providing fiscal oversight of the … Assistance: Oversight of Homeless Shelters ( 2015-S-23 ) New York City Department of Homeless Services: …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters