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Village of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund … Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Gorham – Budgeting (2023M-181)
… fund balance was maintained in the TW general fund as of December 31, 2022. Budget transfers were made at year end, … accounts being over expended. Key Recommendations Use historical trends and/or other known factors to develop and …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Medicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … received $84,197, nearly $73,000 of which was based on fees collected for building permits. Because there is no cap …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … approximately $6.4 million. Key Findings Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… included in our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). … Medicaid made inappropriate payments to medical providers for services rendered to Medicaid recipients enrolled in a … participating providers that the plans reimburse directly for services provided to enrollees. Medicare Advantage Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal years 2010 through … has not developed a formal long-term plan addressing the excessive unexpended surplus fund balance. The Board has not … appropriation. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … whom they reimburse directly for services provided to enrollees. For dual-eligible persons, plan providers bill …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cTown of Seneca Falls - Financial Management (2018M-266)
… unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 million and $3.8 million. These … policies governing the amount of unexpended surplus funds that the Town should maintain. Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the period … The purpose of our audit was to assess the Towns financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Town of Harrison - Budgeting Practices (2018M-142)
… complete report - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 through 2017, the Board underestimated revenues in its budgets by a total … Determine whether the revenue and expenditure projections in the budget and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Haverstraw - Financial Condition (2019M-52)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town … Fund balance is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… Common Retirement Fund, released the following statement today announcing that the Fund will vote against Elon Musk’s … Common Retirement Fund released the following statement today announcing that the Fund will vote against Elon Musks …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the … of deductibles and coinsurance that Medicaid would pay on FFS claims for dual-eligibles. In response to the … premium payments, as follows: Over $190.6 million was paid on behalf of dual-eligible recipients who were ineligible for …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamVillage of Fort Ann – Financial Condition (2014M-197)
… through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90