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New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, New York State Psychiatric … York State Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities … for use of its facilities by Columbia personnel. In addition, the Institute was not receiving the ownership …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followContracts for Personal and Miscellaneous Services (Follow-Up)
… report, issued on July 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have documentation to … for personal and miscellaneous services. In addition, the Port Authority did not provide documentation to support that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were effectively … assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of the Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… of $183.5 billion as of the close of the state fiscal year on March 31, 2015. “The Fund performed well over the past year despite the challenges in the market,” DiNapoli said. … cost and are determined by investment results over a multi-year period along with numerous other actuarial assumptions, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionState Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s … the two fiscal years ended March 31, 2012. Background New York State Environmental Facilities Corporation (EFC) was … expert technical assistance for environmental projects in New York State. Its two major programs are the Clean Water …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … Authority paid the lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Collection of Medicaid Accounts Receivable (Follow-Up)
… in our initial audit report, Collection of Medicaid Accounts Receivables (Report 2009-S-59). Background Our … of Health (Department) effectively recovered accounts receivable when Medicaid overpaid providers. For the period …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… New York City and the Big Four city school districts) will have about $308 million less in levy growth compared to what … cities in New York with fiscal years ending June 30, will have about $14 million less in allowable levy growth in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is … three year period ending June 30, 2013, District officials have consistently over-estimated expenditures by a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107State Comptroller DiNapoli Releases School District Audits
… suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds … review letter. The district's proposed budget complies with the tax levy limit because it includes a tax levy of … limits established by law. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local governments … economic growth and fund essential services may lead to challenging budget decisions ahead.” The tax cap, which first applied to local governments and school districts in 2012, limits …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-20222022 Virtual Lunar New Year Celebration
… Tiger with prominent Asian Americans who work tirelessly to better their communities and the State of New York. This … Head of Partnerships at The Asian American Foundation; Dr. Anthony Shih, President of the United Hospital Fund; and … & Head of Partnerships The Asian American Foundation Dr. Anthony Shih President United Hospital Fund Eugene Noh …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to review the recording of certain financial activities and the Town’s fleet management program for the period … body responsible for overseeing the Town’s operations and finances. The Town’s 2013 operating fund budgets total … The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… to 168 percent of annual expenditures. Village officials have not addressed the intended use of these excess funds and have not reviewed water rates to assess their reasonableness. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Library business. The Board did not implement policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have adequate controls over … considered an independent contractor to determine if he or she should be designated as an employee. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… sufficient supporting documentation. Ensure that that no vendor has the capability to perform or initiate electronic …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments … eMedNY to prevent payment of claims for bed reserve days in excess of prescribed limits and that it sufficiently … the statutes governing reimbursement for bed reserve days in June 2012, the recommendations we made became even more …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followComptroller DiNapoli Releases State Audits
… and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the fiscal year ended March 31, 2014, net assessable …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0