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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four … The Supervisor did not maintain accurate computerized accounting records and reports. Balance sheet amounts did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds … Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipComptroller DiNapoli Releases Municipal Audits
… Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget … DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… New York State Comptroller Thomas P. DiNapoli announced that … Akorn Pharmaceuticals is taking action to prevent its products from being used in lethal injection executions and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsMedicaid Program – Improper Payments for Brand Name Drugs
… To determine whether Medicaid made improper payments for brand name drugs. The audit covered the period from July … Medicaid program covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … Findings We identified $1,102,823 in Medicaid overpayments for brand name prescription drugs where generic drugs were …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent Association was sentenced today for stealing nearly $46,000 in public funds to pay for … oversight, oversight, oversight. I thank Genesee County District Attorney Lawrence Friedman and the Le Roy Police …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. Background The Frontier Central School District is located in the Towns of Hamburg and Eden …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… or $901 million, in the first quarter of 2022 compared to the same period last year, according to a report released today by New York State Comptroller … in March. “Local sales tax collections continue to come in strong. While local governments are collecting …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022Village of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The … for fines, fees and bail produced from its computerized accounting system. However, there is a weakness with the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Huntington – Payroll and Legal Services (2013M-28)
… 31, 2011 were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town … a year in overtime costs by adjusting the arrival times on supervisors’ schedules and by controlling overtime use. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Best Practices – Information Technology Contingency Planning
… data. Adopt a Data Backup Policy – Organizations should have a written policy describing their backup procedures. It … scope of backups (e.g., incremental or full) will be based on various factors such as the volume and frequency at which … systems. If that is the case, the organization should have a written agreement with the vendor that clearly …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, … said. “Bigelow and Nash covered up their mother’s death for two years to steal from the New York State and Local …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsTown of Bangor – Board Oversight (2012M-193)
… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background … The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The Town is governed … year are approximately $981,500, funded primarily with real property taxes. Key Findings The Board is not providing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… to 2015, increasing 2.3 percent last year, according to New York State Comptroller Thomas P. DiNapoli. "Sales tax … Delaware, Jefferson, Putnam, Sullivan and Yates; Central New York was the only region in the state to suffer a …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsCredit Cards – Travel and Conference Expense Management
… by allowing employees who travel frequently to have a local government or school district credit card issued … or by allowing the business or treasurer’s office to have a credit card that can be used for large dollar travel … later in this publication. Individual travelers who have been issued a credit card should attach their original …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsCVS Health – Temporary Holding Account Rebate Revenue
… million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan … Part C cost-sharing liabilities (deductibles, coinsurance, and copayments). Key Finding From a review of Medicare Part C …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… Medicaid claims on behalf of the New York City Health and Hospitals Corporation (HHC). Background Healthcare … the Department of Health’s eMedNY claims processing system for payment of their services. For various reasons, eMedNY denies payment of many claims. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitals