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Opinion 90-53
… obligation of the assessor to make the final determination after verification and independent evaluation of the expert's …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… implement adequate internal controls over the Company’s cash disbursement and receipt functions, and we found …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Comptroller DiNapoli Releases State Audits
… with the Reimbursable Cost Manual (2016-S-23) Bornhava, a not-for-profit organization located in Buffalo offers a range of … $1.06 million were reported in fiscal years other than when they were actually paid. WCHCC also incorrectly reported …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… achievements instead of individual efforts, according to an audit released today by State Comptroller Thomas P. … legal opinions and directives guiding authorities to do otherwise,” DiNapoli said. “RGRTA should fix this problem … collective performance. Upper management’s incentives were not linked to specific work they performed. In fact, auditors …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programSelected Employee Travel Expenses
… in travel expenses for five New York State Homes and Community Renewal (HCR) employees. We selected these … Transportation: Selected Employee Travel Expenses (2012-S-93) … To determine whether the use of travel monies by …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesNursing Home Surveillance
… with Intellectual Disabilities Surveillance (Division), is responsible for ensuring nursing homes comply with federal … residents. Inefficiencies in the Department’s processes have significantly impaired its ability to assess fines … utilize the full array of enforcement actions available to it under both State law and CMS guidelines, choosing to not …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillancePoughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries (2014 agreement followed 66% support in 2013 vote) Peabody … $176.8 billion in assets under management as of March 31, 2014. The Fund holds and invests the assets of the New York …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… State Comptroller Thomas P. DiNapoli released an audit today … them develop healthy lifestyle habits," said DiNapoli. "New York has set forth critical benchmarks that promote physical …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… ESRD have been eligible for Medicare benefits. This allows state Medicaid programs to transfer some of the medical costs …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli: Positive Financial Indicators in Middletown
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the … economic base and experience a substantial increase in population. City officials have helped cultivate this … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownPembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial … is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Medicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… benefits is assigned a Client Identification Number (CIN), a unique identifier. However, Medicaid recipients may have more than one different CIN assigned to them (herein referred to as “duplicate CINs”) … Consistent with the Department’s guidelines, only one CIN should have active managed care eligibility at a time. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationAlbany Water Board – Software Management (2020M-159)
… application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159IX.12.K Functional Clearance Patterns – IX. Federal Grants
… calculated during the time the state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued … clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… January 1, 2019 through December 31, 2019 and select expenses from 2020. About the Program Homeless shelters … its oversight of contracts and services, and ensure that expenses are allowable and supported, the Office follows its … support these costs, and cost allocation requirements for expenses related to multiple contracts. The contract requires …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerVendRep System Guide for Vendors
… Welcome to the New York State VendRep System The VendRep System is a … for the creation, completion, certification, and review of electronic versions of Vendor Responsibility … responsibility tasks that are required when engaging in business with the State of New York for contracting …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible … those efforts, however, we identified certain weaknesses in the Department’s and MCOs’ processes that, if properly …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, … in Schuyler County to 131 percent in Schenectady County. New York City’s collections totaled $657 million, an increase … all other months, including April, the payments are based on estimates. The next reconciliation will be reported in …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14