Search
VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Suballocations must be specifically authorized in State statue, either within the budget bill language, or in another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… its parking fine revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, … Court’s manual check register, and the computerized court case records. Further, neither the manual check register nor …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Dunkirk – Justice Court (2013M-106)
… Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… earlier months of the pandemic. “The recent passage of the American Rescue Plan will provide much needed aid to our …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a … have benefited from one-time federal financial assistance. At the same time, the risk of inflationary cost increases and … year (Jan. 1 through Dec. 31) had their levy growth capped at that amount. In 2021, the allowable levy growth was 1.56%. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten … Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… Objectives To determine whether UnitedHealthcare (United) paid claims … correlate with the date of the service on the claims, and to calculate the corresponding financial impact. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… valuable and vulnerable assets. Key Finding DHS officials have made progress in addressing the issues identified in our … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) … or disabled. Medicaid pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansFranklin Square Water District – Life Insurance Policies (2013M-127)
… Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of Franklin … cash surrender value of $155,717 as of December 31, 2012. In addition to individual life insurance policies not being …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in … the tax levy increase within the legal tax levy limit, or properly override the tax levy limit prior to adopting the … Consider increasing the appropriations for overtime or ensure that controls are in place to reduce the use of …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… 2017-S-85 ). About the Program Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, or from the treatment of another condition. Once malnutrition is … malnutrition diagnosis. The audit covered the period from January 1, 2013 through December 31, 2017. We identified …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followTown of Ogden – Financial Management and Justice Court (2014M-234)
… controls over the Town’s financial and Court operations for the period January 1, 2012 through June 5, 2014. … Board members. The Town’s 2014 budgeted appropriations for the Town’s major operating funds totaled approximately … controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An … The Town Comptroller does not record reserve activity in the financial system, instead she accounts for certain reserves separately and in some cases does not maintain any record of the reserves. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199DiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… October’s sales tax collections totaled $1.4 billion for counties and cities, or $74.4 million less than in … local sales tax collections have declined year-over-year for eight straight months,” DiNapoli said. “Our local … 2019. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-october