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IX.7.A Funds – IX. Federal Grants
… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … capabilities are not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTown of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … is located in Chautauqua County. The Town is governed by an elected Town Board comprised of a Town Supervisor and … the use of Town-provided cell phones. The Board determines on an as-requested basis which individuals are provided a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… $97.2 million, or 7.8 percent, below those a year earlier. All Funds spending through August totaled $64.3 billion, down …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… and non-prescription drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. … the Department maintains drug termination dates in eMedNY, its claims processing control system. Key Findings … For the audit period, auditors identified $29 million in improper Medicaid payments for drugs dispensed after their …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSummit Security Services, Inc. (Summit)
… security guard and fire safety director services at three New York City buildings during calendar year 2017 under OGS … paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, Bestworth Security Services, who …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School District Audits
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of athletics …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, … questions on how to maintain the services New Yorkers need during this national emergency.” Other items of note in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). … been implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide … are planned to address the unresolved issues discussed in this report . … To determine the extent of implementation of …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followTown of Ellicott – Justice Court (2015M-111)
… the duties of the full-time Court clerk, who controlled all phases of the Court’s cash collection, recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, … the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and … January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Service Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to pay the required contributions, plus interest (if …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsVillage of Forestville – Water Fund (2012M-207)
… 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. … Although the Board raised water rates five times starting in June 2007, it did not establish a reserve to set aside any …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Danby Fire District – Claims Audit (Tomkins County) The board did not adequately audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Accounts Payable Advisory No. 70
… Subject : Emergency Check Production Reference : Guide to Financial Operations (GFO), Chapter XII, Section 5.M – … : New York State entered into a contract with Key Bank to print and mail checks paid from the State’s general … checks) if the State’s check printing facilities close due to an emergency. In such an event, the State will process …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventCity of North Tonawanda – Financial Operations (2012M-203)
… volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … approximately 32,000 residents. The City is governed by a five member Common Council. The City’s general fund budget … chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and other games of chance. We …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Troy – Budget Review (B5-13-20)
… the City’s 2014 capital plans are underfunded by over $1.4 million. The City’s proposed budget is in …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… our review received significant overpayments. We analyzed all other Part C cost-sharing claims billed by these …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followExtra-Classroom Activity (2015-MR-5)
… charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and … individuals and families. Department personnel responsible for monitoring contracts (Managers) must ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1