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Town of Danby – Claims Processing and Procurement (2022M-127)
… (Supervisor), resulting in overpayments totaling at least $12,043. Key Recommendations Determine how to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Rondout Valley Central School District – Fixed Assets (2023M-36)
… [read complete report – pdf] Audit Objective Determine whether Rondout … School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… [ read complete report - pdf ] Audit Objective Determine whether the Theresa … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41New York State Comptroller DiNapoli Statement on MTA Finances
… statement on the Metropolitan Transportation Authority’s (MTA) July Financial Plan released today: “The MTA’s July Financial Plan projects the budget for all five …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesControls Over Revocable Consents
… DOT is ensuring that all structures meet the standards required by the Rules of the City of New York; and whether … consent have one in place. Our audit covered the period from July 1, 2016 through July 29, 2019. About the Program A … hearings regarding the consent. The Office also obtains required security deposits and certificates of liability …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… City's economy is on pace to add more than 72,000 jobs in 2018 and the unemployment rate has fallen to 4.2 percent, the lowest level in 42 years, but financial risks for the city persist, … The city's most recent four-year financial plan, released in June, projects a surplus of nearly $4.6 billion in FY …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. Background … and four Board members. The Town's budgeted expenditures for the 2013 fiscal year were approximately $4.3 million. Key … Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Oswego City School District - Separation Payments (2021M-194)
… not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made … language in the employees’ CBA or employment contract. For example, officials provided: A teaching assistant with a … contract. Key Recommendations Establish written procedures for calculating separation payments and benefits. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Newark Central School District – Employee Benefits (2024M-40)
… $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Agencies Bulletin No. 2163
… Code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a … and Is working in a security related position and is required to wear a uniform in the performance of their job … date may receive the 2023 payment upon the return from leave. The payment amount is based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2163-2023-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2072
… Code of Leave of Absence/MLS (Mil Stip); and Has a Comp Rate Code of ANN or BIW (only if the employee has a … and Is working in a security related position and is required to wear a uniform in the performance of their job … date may receive the 2022 payment upon the return from leave. The payment amount is based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to provide … documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial System … applicable) Contractual agreements for salary rates and/or benefits payable Personal activity reports or certifications …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsSullivan County – Fiscal Stress (2013M-81)
… The purpose of our audit was to determine the financial health of the County and identify causes of any identified …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… negotiates with hospitals. The hospital contracts include reimbursement fee schedules for inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the period from January 2015 … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
New York State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Association, Inc. – Financial Management (Erie County) Company officials did not adequately safeguard cash assets. …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 … operating in New York State. Through its Department of Public Service (Department), the Commission seeks to ensure … to pursue penalties against utilities pursuant to Public Service Law. Between January 1, 2019 and February 28, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow