Search
Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional … determination of materiality and the resulting impact on accounting decisions requires the use of professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,703 contracts for state … Major Contracts Approved Department of Agriculture and Markets $188 million with Cornell … and Tully Construction Co. LLC for reconstruction of the I-81 and NY 17 Interchange in Broome County. Unified Court …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberOversight of Career and Technical Education Programs in New York State Schools
… current State Education Department (Department) career and technical education (CTE) activities are sufficient to … and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational … State CTE directors, the high school graduation rate for students who have completed two consecutive CTE courses …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board … would have identified the serious deficiencies in the accounting records. The former Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Bureau of State Accounting Operations Bootcamp
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-3.pdfUnified Court System Bulletin No. UCS-208
… Payment will be processed in a separate check dated 12/17/14 as follows: The Uniform Allowance Payment or Uniform … has any additional tax amount on the Update Employee Tax Data page, the additional amount will be deducted from both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentFiscal Stress in School Districts Common Themes for School Year 2016-17
Fiscal Stress in School Districts Common Themes for School Year 2016-17
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2016-17.pdfFiscal Stress in School Districts Common Themes for School Year 2017-18
Fiscal Stress in School Districts Common Themes for School Year 2017-18
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdfMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … Reports (CFRs) were properly documented, program related, and allowable pursuant to the State Education Department’s …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualTown of Schroon - Town Hall Expansion Project (2018M-128)
… whether Town officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128DiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… York State Comptroller Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and the New York State Police today announced that Jennifer Colucci, a former tax collector for the town of Beekman, was sentenced to pay full …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Port Byron Central School District – Network User Accounts (2021M-119)
Determine whether Port Byron Central School District (District) officials ensured network user account controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/port-byron-2021-119.pdfSouth Orangetown Central School District – Network User Accounts (2022M-24)
Determine whether South Orangetown Central School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-orangetown-2022-24.pdfCherry Valley – Springfield Central School District – Financial Condition (2020M-156)
Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cherry-valley-springfield-2020-156.pdfState Comptroller DiNapoli Releases Audits
… It takes SED nearly 300 days on average to approve school district projects funded through the Smart Schools Bond Act, … Manual (2019-S-56) Through Ages is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Glens Falls City School District - Financial Management (2019M-12)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed general fund balance. … increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory … taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Comptroller DiNapoli Releases Municipal Audits
… The board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel … collected fees for all tags issued. Horseheads Fire District #1 – Board Oversight (Chemung County) During 2018, … Recreation records were incomplete and not reconciled to accounting records. The recreation director did not maintain …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for the department management’s review and consideration. The … (2022M-32) The supervisor did not maintain accurate accounting records and reports, and the board could improve …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsPine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdf