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DiNapoli Releases May State Cash Report
… the most recent projections. The state also received a new monetary settlement of $350 million in May. All Funds … accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … State tax collections …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportComptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Windows Domain Administration and Management
… on behalf of the State’s Executive agencies. A domain is a group of interconnected devices, such as computers and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementTown of Ontario – Board Oversight and Information Technology (2013M-105)
… accrual records, and employee time records. The Board did not properly authorize interfund advances or ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… approved after the invoice was received. Village personnel did not always obtain and document verbal or written quotes …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesCity of Olean – Budget Review (B17-1-3)
… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied … and safety equipment) through AIW, a registered M/WBE vendor. These purchases were for relatively low dollar … and that AIW is a legitimate, qualified M/WBE vendor certified by New York State. AIW served as an …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSelected 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 … and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
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)
… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District operates one school which has about 645 students and 190 employees. The District’s general fund budgeted … almost $1.5 million between the fiscal years ended 2010-11 and 2012-13. Instead, the District used less than $51,000 of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOversight of Building Construction Site Safety (Follow-Up)
… Site Safety (Report 2021-N-3 ). About the Program The New York City Department of Buildings (DOB) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followChild Protective Services (2013-MS-5)
… was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce … Develop a method to evaluate the FAR approach. … Child Protective Services 2013MS5 …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Cyber Incident Response Team (Follow-Up)
… two recommendations included in our initial audit report, Cyber Incident Response Team (Report 2020-S-58 ). About the … Team (CIRT) was created within the Division of Homeland Security and Emergency Services (Division) to provide … but did not establish specific and measurable objectives or quantifiable goals that can be measured to evaluate its …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Street and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit report, Street and Sidewalk Cleanliness … (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… (Department’s) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were … computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … Medicaid policies, such as billing in excess of permitted limits; $1 million was paid for claims where Medicaid was …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual