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Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. … July 19, 2017. Background The Commission is responsible for oversight of all 561 correctional facilities throughout …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… excluding all cities, increased only 0.5 percent for the first six months of 2015, with many counties seeing a … slow growth in sales taxes could pose fiscal challenges for local governments across New York, especially for … 6 percent. Technical adjustments can explain some of these increases. See the report here , or go to: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … of Corning police department and District Attorney Baker for working closely with my staff to make sure this individual is held accountable for her actions.” An audit and investigation was initiated by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… services. OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the providers for the net costs they incur to provide the services for each … could potentially have been used for inappropriate increases to providers’ future program budgets. We also …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… largest private sector employer on Long Island, accounting for nearly 17 percent of private-sector jobs (193,500). From … higher than the state median of $62,765, too, at $105,744 for Nassau County and $92,838 for Suffolk County. However, there are pockets of both …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace … DiNapoli. “Rising sales tax collections are very important for New York’s local governments. But recently, these … the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… whether Medicaid overpaid hospitals by reimbursing for higher levels of medical care than those actually … rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must indicate a patient's … of Care (ALC) setting, hospitals should not bill Medicaid for more intensive acute levels of care. To help ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. … Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governmental …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million … guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to account for loans made …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. As the criminal … pursuing this wrongdoing. As U.S. Attorney Bharara states in the indictment, the CRF strictly forbids this conduct, and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-and