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Town of Stamford - Annual and Claims Auditing (2018M-227)
… Audit Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The … Determine whether the Board ensured that audits of records and claims were performed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Opinion 95-17
… DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL PROPERTY -- Disposition of (authority of town to transfer property to a district without … consideration) TOWNS -- Powers and Duties (authority of town to transfer property to a district without …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Open Educational Resources
… determine whether the City University of New York (CUNY) is using Open Educational Resources (OER) funds to establish, … CUNY reported that the cost of books and supplies is often a barrier to academic success. OER are any teaching, … textbook costs. CUNY’s Office of Library Services (OLS) is tasked with providing the oversight and infrastructure for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… services over the three fiscal years ended June 30, 2014. "This special education provider failed to adhere to … and services." For the three fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… spending,” DiNapoli said. “Over the last four years, my auditors have focused on the Medicaid program, uncovering … dollars.” The New York State Medicaid program is a federal, state and locally funded program that provides a … plan. Medicare Part D Clawback Payments (2018-S-46) Under federal law, DOH is required to make a monthly payment …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueComptroller DiNapoli Statement on Earth Day 2016
… mitigate climate change and help save the planet. “Today is an historic day, as leaders from around the world … the companies in which the Fund invests. Currently, he is asking ExxonMobil to explain how it can adjust its … of the New York State Environmental Protection and Spill Compensation Fund — the Oil Spill Fund — to ensure that …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Quality of Internal Control Certifications (Follow-Up)
… their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether … (OWIG) (2012-S-42) The objective of our follow-up was to determine the degree of implementation by each agency in … audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations. … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… Maintenance ( 2016-S-79 ). Background The Department of State’s (Department) Division of Cemeteries (Division) … all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Cold … School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central … and did not show all devices assigned to employees. Valley Stream Union Free School District #24 – Leave Accruals and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal and School Audits
… reports or ensured claims were properly audited prior to payment. Although the board paid a CPA $6,750 to conduct the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Single Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit … and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits … to provide guidance to state and local governments in implementing the provisions of the Single Audit Act and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Town of Waterford – Claims Auditing (2016M-154)
… 31, 2016. Background The Town of Waterford is located in Saratoga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a six-month period that started in October 2023, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My office pays close attention to Medicaid because it’s critical for so many New Yorkers and … The bulk of the improper payments, $11.8 million, went to pay 27,480 Medicaid managed care premiums for recipients …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsComptroller DiNapoli Statement on Earth Day 2015
… Commission to require fossil fuel companies explain what steps they are taking to address the challenges climate … to climate change and the risks it presents. The Fund is currently participating in a study, conducted by Mercer … of the New York State Environmental Protection and Spill Compensation Fund to ensure that the state has an …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Comptroller DiNapoli Releases Municipal Audits
… Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget … board did not develop a multiyear financial plan. Raquette Lake Fire District No. 3 – Internal Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State … General Services contract pricing option. Glen Aubrey Fire Company – Board Oversight (Broome County) The company board did not ensure compliance with contracts or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… of fuel usage documents were not completed or kept up to date by highway department personnel. In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at … Financial Management and Reporting The legislature failed to address extended vacancies in key financial positions and …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… the treasurer did not provide regular financial reports to the board or maintain adequate accounting records. In … not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Also, village … financial institutions or prepare any cash flow forecasts to estimate the amount of funds available for investment. Had …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0