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State Comptroller DiNapoli Releases Audits
… that OGS had reduced leased warehouse space by 434,266 square feet and realized a cost savings of $1,699,020 from …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… federal funding provided under the American Rescue Plan and new funds that may be provided under the … . 326,000 households in New York have already benefited from the Federal Communication Commission’s (FCC) Emergency … Hudson Mayor Kamal Johnson . “This new and detailed report from Comptroller DiNapoli’s office offers valuable insights …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… with EO 88 Guidelines. The audit covered the period from April 1, 2014 through May 13, 2019. About the Program EO … of its energy savings. This project has met criticism from environmental and community advocates because of health … by 20 percent. Key Recommendations Develop a contingency plan to replace the Sheridan Avenue Project. Continue …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… for MLTC covered services. The improper payments resulted from the following: $15.6 million was paid because eMedNY did … certain MLTC services as the responsibility of the MLTC plan. Over $877,000 was paid because, at the time eMedNY … improper Medicaid FFS payments for MLTC services resulting from retroactive enrollments. … The objective of this audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… identified about $2 million in overpayments resulting from: Claims billed with information from other health insurance plans that was inaccurate, which … services that should have been covered by a managed care plan, which caused $336,780 in overpayments; and Claims with …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… Collections totaled nearly $1.3 billion, down $55 million from February of last year. Collections are down $2.2 … the pandemic. “The recent passage of the American Rescue Plan will provide much needed aid to our localities,” … sales tax collection declines for February, ranging from 0.1 percent in the Mohawk Valley to 9.8 percent in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsHyde Park Central School District – Financial Management Practices (2012M-172)
… Adopt realistic budgets using actual financial results from prior years to project expenditures. Maintain unassigned … fund balance within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits … to pay for the cost of judgments and claims arising from the tax roll in the year the moneys are deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… a district corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire Commissioners … District, which may be caused by their lack of training as required by law. Board members did not complete their required training in legal, fiduciary, financial, procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259XIV.15 Updating Agency Contacts – XIV. Special Procedures
… functions: Contact Type Contact Description Reporting Required in Online Contact System Financial Report Recipient Required by law to receive financial reports or those that … and maintaining documentation for authorized deductions from pay, etc. Yes Payroll Certification Responsible for …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsMcGraw Central School District – Fund Balances (2017M-248)
… statutory limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as … fund balance that will not be used. Develop a plan for the use of excess unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… BOCES’ reserve funding and use practices withholds funds from school districts that may have been used in a more … our recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Village of Delhi – Financial Condition (2013M-110)
… tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of May 31, 2012, the general, water and … for those future needs in formal reserves. Develop a plan to reduce the amount of unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Albion Central School District – Financial Management (2021M-200)
… Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and did not properly … budgets with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Viewing Job Summary – PayServ Manual
… Purpose Viewing an employee's Job Summary provides summarized information about an employee's … information on the employee's job record comes from a summary of the changes entered on the Job Data pages. Helpful …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summaryHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key Recommendations … with our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mBradford Central School District – Financial Management (2016M-253)
… balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage … is in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… amounts for tax certiorari judgments or the District’s plan for funding them. District officials have not performed … borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationMorris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average … limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances to reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47