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Medina 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 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-agenciesDiNapoli: 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-contractorsDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale health care … and today was sentenced to serve 108 months (nine years) in federal prison, plus three years of probation and pay $9.7 million in restitution and forfeit $9.1 million. "Mr. Spina …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudSafety 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-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the three recommendations included in our initial report, Operational Training and Medical … all employees new to their positions and is conducted both in the classroom and at various train yards. Additionally, … audit report on March 1, 2018. We found that SIR was not in compliance with the requirements of the Induction and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOversight of Public Water Systems (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Public Water Systems
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable AP or the General Ledger GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter XII, Section 5 - Agency Payment Preparation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesControls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followDiNapoli 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-scoresState 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-auditsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of … Key Finding Department officials made some progress in addressing the problem we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followFinancial Management Practices
… (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … March 15, 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding … by excess run-off and to augment river flow at times of drought. Organized as a public benefit corporation, it has …
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)
… of implementation of the three recommendations included in our initial audit report, Excessive Medicaid Payments for … ended June 30, 2009, we identified about $600 million in Medicaid payments that could have been avoided had the … pace with other states’ efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The …
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-feesOpinion 2002-9
… at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; GENERAL MUNICIPAL LAW §§103, 104-b, 120-w; TOWN LAW … coordinates volunteer workers, we note that article VIII, §1 of the State Constitution prohibits municipalities from … High School No. 3 Nassau County , 34 AD2d 351, 312 NYS2d 252) and, generally, has been construed to require that there …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9