Search
Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… realistic estimates for revenues and expenditures. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Fishkill – Fiscal Stress (2013M-188)
… were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, … realistic budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… balance for the general, sewer, and water funds at the end of the last three fiscal years were either overstated or … contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. Specifically, the general, … $4,623 and a combined cash balance of only $6,451 at the end of the 2011-12 fiscal year. The operating funds only had …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Monitor the budget-to-actual results throughout the year and amend the budget prior to exceeding appropriations …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… work hours at two public school districts, according to an audit and investigation released by State Comptroller … lax supervision to scam taxpayers and pocket money he did not earn,” DiNapoli said, “School officials need to verify … IT and plant departments who work at the service center; Have field employees maintain time records indicating the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianComptroller DiNapoli Releases School Audits
… District , Saranac Central School District and the South Seneca Central School District . “In an era of limited … board-authorized hourly rates or annual salaries. South Seneca Central School District – Financial Management (Seneca …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Rochester City School District – Budget Review (B20-2-5)
… State Monitor [2] installed in the District by the New York State Education Department pursuant to language included …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Purpose To determine whether the Department of Health established adequate controls over inpatient claims … who were transferred between merged or consolidated hospitals and whether corresponding overpayments occurred. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesHate Crime Reporting
… crimes, to the Division. Crimes are defined as hate based when the victims are believed to have been targeted due to … crimes themselves are not reported, the initial officer does not identify the crime as containing a bias motivator, or the agency does not submit its hate …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … Empire and its member hospitals and to determine if payments for certain special items, in relation to the … items were paid according to contract provisions. As a result, Empire made a net overpayment of $898,541 on 96 of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … School District provides education to children residing in eight towns in Cortland County, five towns in Chenango … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of International Offices
… monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure … was April 1, 2010 through October 17, 2012. Background ESD's International Division is responsible for promoting … businesses increase exports and expand visibility of their business in the global marketplace; and develops and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six … and enrollment information to eMedNY and, if it did not, to determine the corresponding Medicaid overpayments. … very little of the overpayments from the initial report have been recovered . Department officials stated that …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… of 6.3 percent over the same period last year, according to a report released today by New York State Comptroller … rise in consumer spending and wages.” Overall, year-to-date collections since January totaled $13.5 billion, an … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterEmpire BlueCross – Overpayments for Physician-Administered Drugs
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million of these members. … of the Empire Plan. Empire processes and pays claims for hospital services, which includes coverage for inpatient and outpatient services provided by a hospital, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… billion, $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget … 2024 which propelled bonuses paid in the final quarter of the fiscal year. “With the steady pace of economic growth and strong financial markets in 2024, the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Essential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New … to 250 percent of the poverty level (approximately $37,650 for an individual in 2024) that are not eligible for … the Section 1332 waiver include programs to address the social determinants of health, such as providing medically …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planXVI.4.B Tax Revenues – XVI. Financial Reporting
… to the current calendar year) or prior (relating to all calendar years preceding the current one). Estimated … OTHER CONSUMPTION AND USE TAXES AND FEES AND OTHER TAXES All other consumption and use taxes and fees and other taxes … is anticipated that this will result in the recording of all material revenues in the appropriate period, significant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 2173
… 1476-P ), Next of Kin Affidavit ( AC 934-P ) and original death certificate should be submitted to the Payroll Reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicOpinion 96-17
… certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer … concerning the applicability of General Municipal Law, §72-g: (1) may a fire district, pursuant to General Municipal Law, §72-g, pay the expenses of volunteer firefighters who attend …
https://www.osc.ny.gov/legal-opinions/opinion-96-17