Search
United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… years ended December 31, 2010. Background The New York State Department of Civil Service (Civil Service) is … and summary data to support the charges for time worked by claims and call center staff assigned to the Empire Plan. … a uniform method to track and account for the time worked by claims center staff. Key Recommendations For no less than …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughAssessment and Collection of Selected Penalties
… The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly bills … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesState Agencies Bulletin No. 2237
… of changes to the file, provide the new file layout, and testing information. Background: The master file is created after the confirmation of each pay cycle and contains employee information related to that specific … specific files are required. Please see the attached PDF for the updated file layout Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions increases the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … for the 2019-20 through 2022-23 fiscal years. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. … dollars and assets,” DiNapoli said. “We’re working to open the books and let the public see public authorities’ revenue and spending. This addition to Open Book New York makes it the go-to source for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… registration and filing requirements”. When submitting contracts with charitable organizations to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… and established internal controls over water operations for the period June 1, 2012 through February 11, 2014. … Trustees and an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… for stealing nearly $7,000 in funds raised by students to support their extra-classroom activities. “Ms. Smoulder betrayed the students she was obligated to serve by stealing money that they raised themselves to help pay for their extracurricular activities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionments, Budget Transfers, Consolidation Transfers, and Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: … of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers from a fund … are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the fund from which … most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… sales tax collections for local governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced today. …
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
… New York State Comptroller Thomas P. DiNapoli today announced the … payments totaling $66,368 that were not supported by their individual employment contracts and were based on a … procurement policy. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsPolice Property Room Inventory (2014-MS-4)
… We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg … The eight law enforcement agencies that use a computerized tracking system did not appropriately grant user rights to … property room. Improve the inventory tracking and disposal process by clearly documenting property movement. Assign …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Lackawanna City School District – Financial Condition (2014M-119)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to assess municipalities’ compliance with their Parkland … "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Town of Barrington – Financial Management (2017M-103)
… audit, or cause an audit of, the books and records of all officers and employees who received or disbursed money …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Hourly Based Information Technology Services
… Purpose The objectives of our examination objectives were to determine if the Office of … services. Each HBITS contract includes a pricing schedule that defines the hourly bill rate for standard and … job title, skill level, skill demand level, and region of service. The hourly bill rates for specialty titles are based …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesArea #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network