Search
Caton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial operations for the period … July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … did not establish or implement adequate internal controls to properly oversee the District’s financial operations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of Parma – Financial Management and Information Technology (2012M-96)
… The Town does not maintain an inventory of its IT assets. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mUser Access Controls Over Selected System Applications (Follow-Up)
… Applications (Report 2019-S-34 ). About the Program A part of the State University of New York (SUNY) system since …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followCUNY Bulletin No. CU-280
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings" Affected Employees CUNY … following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-280-retroactive-salary-rate-increases-auto-mechanics-autoSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member … Key Finding Empire officials made considerable progress in implementing the recommendations we made in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… incomplete IPEs, and delays in an already complex process can deter participants from gaining employment, which can further result in disruption to the participants’ goals …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedEnglish Language Learners Programs
To determine whether the State Education Department is adequately overseeing whether school districts are providing services to English Language Learners as required
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsUncollected Penalties (Follow-Up)
… Background Our initial report was issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. … to determine whether the Department effectively pursues and collects outstanding penalties. During the initial audit, … routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followReal Estate Portfolio
… NYPA did not update the information systems used to account for its real estate inventory timely. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Under Reporting of Net Available … the State and the Human Resources Administration in New York City) are responsible for determining NAMI … within eMedNY and because localities did not update NAMI in a timely manner. Our initial audit report contained …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Union Free School District, did so in an easy to find location. However, auditors found that the original budgets … School District, New Lebanon Central School District and York Central School District). The missing information … original budget information that was easy to locate. Three of the 13 districts (Grand Island Central School District, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkCity of Newburgh – Budget Review (B20-6-12)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenue. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12NYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the … the quarter. Its audited value as of fiscal year end March 31, 2019 was $210.5 billion. As of Dec. 31, 2019, the Fund had 38.6 percent of its assets invested in publicly traded domestic equities and 16.0 …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsOpinion 88-39
… Practice Commentaries, McKinney's Consolidated Laws of New York, Book 29A, Part 2, Uniform Justice Court Act, §§102, …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli Announces State Contract and Payment Actions for August 2016
State Comptroller Thomas P DiNapoli announced today his office approved 1634 contracts valued at $131 billion and approved nearly 2 million payments worth nearly $83 billion in August
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… sick leave may be added to your credited service and used in your pension benefit calculation if your employer has chosen to offer the optional sick leave benefit provided by Section 341(j) of … eligible for this benefit, you must retire directly from public service or within a year of separating from service. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Wayne County Probation Department – Restitution Payments (S9-20-6)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6