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Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f30.pdfReview of the Financial Plan of the City of New York, March 2022
Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdfImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) 30-day response
To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report 2017-S-85).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9-response.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… service fees, and acquisition of lands, to promote public welfare and to prevent cemeteries from falling into disrepair …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were … two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualDual Employment
… 31, 2012. Background UCS' mission is to promote the rule of law and to serve the public by providing just and timely resolution of all matters before the courts. UCS is comprised of several … the Chief Administrator of the Courts to ensure employees do not engage in outside work without the previous consent in …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Quality Care, Inc. (KQC). The New York City Department of Education (DoE) pays tuition and fees to KTI using rates … filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June … services. The personal service disallowances consisted of $44,824 in excess salary costs for its Executive Director, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the Training Institute (KTI). The New York City Department of Education (DoE) pays tuition and fees to KQC using rates … CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal years ended June … services. The personal service disallowances consisted of $73,258 in excess salary costs for its Executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… complete report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s financial condition. Ensured that the District’s fuel records were accurate and all fuel was … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Shandaken – Employee Compensation and Benefits (2017M-289)
Town of Shandaken Employee Compensation and Benefits 2017M289
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Village of Northville – Joint Youth Activity Program (2016M-339)
… Board Members and a Northville Central School District representative is responsible for the overall financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339What is the Real Property Tax Cap?
… stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The Office of the New York State Comptroller has …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capVillage of Old Westbury – Justice Court (2017M-64)
… overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s … funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Collection of Lease and Permit Revenues (Follow-Up)
… extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and … the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 million between … extent of implementation of the four recommendations made in our initial report Assessment and Collection of Lease and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followLyons Central School District – Payroll 2022M-71
… the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees … the District accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… seek competition for purchases totaling $736,858 made from two vendors and purchases totaling nearly $1.4 million made … service providers. District officials paid $687,418 to two professional service providers without entering into a written contract and did not seek competition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Opinion 91-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … proceeding, a separate account in a financial depository need not be maintained for each such action or proceeding. …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Comptroller DiNapoli Releases State Audits
… for 2013. However, the staffing shortfalls have required it to cut back on other activities or goals it also considers important to quality control and safety …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… The other taxi company admitted it overbilled Medicaid for tolls after we requested records supporting the tolls. As a result of our audit, the taxi company … audit period, the provider billed Medicaid $169,893 for tolls. We also determined that four Advanced Life Support …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… contracts with entities within the Young Adult Institute Network (YAI Network) to ensure claimed expenses as reported on the … (CFR Manual). There were three agencies within the YAI Network that had FSS contracts. Our audit covered seven … contracts with entities within the Young Adult Institute Network to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contracts