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Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… for years, according to a review of more than 340 cases at 13 county probation departments released today by … 13 departments reviewed had a total of 3,851 restitution cases with probation supervision during the audit period of Jan. 1, 2018 to June 30, 2019. Auditors reviewed 343 cases with ordered restitution totaling $2.8 million in …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsSUNY Bulletin No. SU-360.1
… is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable Lump Sum Payment. Affected … on the first day of the payroll period following July 1, 2024, and the second half of the payment is to be paid on the first day of the payroll period following July 1, 2025 Effective Dates: The Non-Pensionable Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360
… is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable Lump Sum Payment. Affected … on the first day of the payroll period following July 1, 2024, and the second half of the payment is to be paid on the first day of the payroll period following July 1, 2025 Effective Dates: The Non-Pensionable Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a … in operation – students who drop out are also eligible for a tuition refund. Students in such schools are also …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June … not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent … and adopt written policies and procedures for ambulance service billing and collection. The procedures should address …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321DiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… turn over all rebates,” DiNapoli said. “The Department of Civil Service and United HealthCare need to make sure this … Insurance Program, administered by the Department of Civil Service, provides health insurance coverage to … for NYSHIP, serving about 1.1 million of these members. Civil Service contracted with United HealthCare to administer …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? … prepares, files and makes the AFR available to the public. With a population of 3,470, Town officials budgeted a total … records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22State Comptroller DiNapoli Releases Municipal and School Audits
… the deficits in the water and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% … taxpayers equitably because it inappropriately allocated sales tax revenues totaling $1.1 million to the TW funds …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… care. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, … patient was transferred or discharged at the end of their stay. These codes are important because payments may vary …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… non-travel expense is incurred. It should detail all expenses incurred for the travel event, including State … of this Chapter for more information) and out-of-pocket expenses. Expense reports must be submitted for all expenses whether the employee is receiving reimbursement, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration … that have been successfully registered in the Statewide Vendor File and have valid New York State Vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesSeized Assets Program
… of State Police properly accounts for seized assets and whether it obtains the requested share from forfeited … Division of State Police (Division) is to serve, protect, and defend the people of New York State while preserving their rights and dignity. During the course of an investigation or an …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programXVIII.1 Capital Projects – XVIII. Capital Projects
… System (SFS), State agencies, and public authorities on an enterprise-wide initiative called the Project Costing … related to the PCIP. The PCIP went into production on October 1, 2022, and includes a population (i.e., … Financial System SFS State agencies and public authorities on an enterprisewide initiative called the Project Costing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipTown of Lancaster - Information Technology (2018M-114)
… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control … assets. Ensure all necessary personnel receive IT security awareness training and that training is provided whenever the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114State Comptroller DiNapoli Releases School District Audits
… not audit and approve claims before payment as required. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Marcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further strengthen … confirmations for all electronic transactions. The online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Coeymans Hollow Fire District – Board Oversight (2021M-211)
… Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had to provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District , Katonah-Lewisboro Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsHannibal Central School District – Financial Condition (2017M-23)
… 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an elected seven-member Board of Education, … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23