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Financial Management Practices
… District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … levied on beneficiaries along the two watersheds. In addition, the District collects permit fees for access … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three … audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… of New York City Transit performs its responsibilities in an effective and efficient manner. Specifically, we … administrative tribunal established by State legislation in July 1985 to provide a forum for processing and … contributes to collection difficulties. For example, in our sample of 150 uncollected fines, 60 (or 40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… individuals and families who have not shared equally in the state's economic prosperity. The details of the budget came together late in the process and outside the public's view, so more … expects to finish our analysis of the enacted budget in the coming weeks." … This budget reflects stronger …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives … while our busy lives often distract us from appreciating what we have as New Yorkers and Americans, I hope you take … this holiday season and much happiness. … Thanksgiving is a time for celebrating all of the blessings in our lives …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliTown of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20XII.8.B Matching – XII. Expenditures
… OVERVIEW AND POLICIES Matching is an automated process in the Statewide Financial System (SFS) that compares a … will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller approved the use of payment tolerances in the SFS for select items to allow for slight variations in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingKeene Central School District – Transportation State Aid (2021M-63)
… - pdf ] Audit Objective Determine whether Keene Central School District (District) officials applied for all applicable … corrective action. … Determine whether Keene Central School District District officials applied for all applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63DiNapoli Announces 2019 Fiscal Stress Scores
… Twenty-two local governments were designated in fiscal stress for 2019, according to State Comptroller … year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all counties and towns, 44 cities … tracking the trends and common problems that communities in fiscal stress are facing. Now the economic damage caused …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresMedina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… pandemic has caused extraordinary economic challenges in New York with punishing, still-evolving impacts on public … bigger picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well … filings. While the state received almost $3.8 billion in Coronavirus Relief Fund resources earlier this month, the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Comptroller DiNapoli Releases State Audits
… Contracts (Follow-up) (2016-F-10) An initial audit issued in June 2015 determined whether ACS properly awarded, … contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… this month. Ulster County will be hosting the training on June 23, 2015 which will be conducted by the Comptroller’s … Hall, 491 Cottekill Road, Stone Ridge, N.Y. When: June 23 at 6 p.m … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesSafety at Stations (Follow-Up)
… of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91 … that might have contributed to such incidents. However, in certain instances, responses to safety-related incidents … as well as staffing shortages likely contributed to lapses in documenting incidents and the related SIR responses. Also, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… today his auditors found a total of $11.7 million in costs that should be recouped after examining eight … office identified fraud and improper use of taxpayer funds in a series of audits that led to legislative changes that … the services they were promised.” Since taking office in 2007, DiNapoli has completed 126 audits of preschool and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… system processes Medicaid claims for ancillary services in accordance with Medicaid reimbursement policies. The audit … Ancillary services refer to health care services provided in the home, medical offices, clinics, and other freestanding … controls within eMedNY designed to pay Medicaid claims in accordance with the Department's Medicaid reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the House proposal … President and the majorities in both houses of Congress to get serious about making health coverage more accessible and …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billAlternate Contribution Stabilization Program
… original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate … rate system. Once an employer elects to participate in the Alternate Program, their contributions are based on … rate system regardless of whether they choose to amortize in any year. The program limits the increases or decreases in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-program