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Town of Fishkill – Fiscal Stress (2013M-188)
… shortfalls. Adopt structurally balanced budgets that are based on reasonable revenue and expenditure estimates. … owed each fund and ensure that all interfund borrowings are repaid in a timely manner. Determine how the $758,000 of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Oversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … Agricultural Act of 2014 was signed into federal law and, in part, authorized institutions of higher education and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followBus Driver Licensing
… and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 through April 25, 2012. … RBO maintains a fleet of about 5,600 buses operating out of 28 depots. Article 19-A of the New York State Vehicle … enacted to further highway safety by creating standards for the qualification of bus drivers. Article 19-A requires …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… result, the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, and the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… report, Utilization of the Arch Street Yard and Shop Facility ( 2016-S-78 ). About the Program The Metropolitan … Access Project (ESA), it constructed a new yard and shop facility at Arch Street in Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. This facility was designed to provide inspections, maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followDisposal of Electronic Devices
… prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51 ). About … To assess the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … we identified; remind hospitals to use the proper ICD procedure code that represents the duration of time the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… deficit unexpended funds. The operating deficit was caused by substantial storm-related expenditures for which … operations as of December 31, 2012, which were not repaid by the end of the year as required by statute. The Supervisor did not ensure that timely and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Medicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) … manner. The audit covered the period January 1, 2016 to December 31, 2019. About the Program The Department … To determine whether the Department of Health Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careRochester City School District – Budget Review (B20-2-5)
… was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the … this year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … Provide an independent evaluation of the Rochester City School Districts District proposed budget for the 202021 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 258
… revised to allow multiple security class requests. A copy of the revised form is attached. The path to access … - Garnishment Balances - Garnishment Balances. Copies of the panels with explanations of the various fields are attached for agency reference. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsChild Protective Services (2013-MS-5)
… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Field of Dreams, Inc. (FOD) on its Consolidated Fiscal Reports (CFRs) were properly … The audit covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 and … rates set by SED. The reimbursement rates are based on financial information, including costs that FOD reports to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chatham Central School District , Cherry … District , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program … Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights … “The budget update also continues the city’s practice of not fully budgeting for known spending risks, including … and social services. The city did not budget for the cost of expanding its Family Homelessness and Eviction Prevention …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… York State Police for their partnership in bringing Ray to justice.” The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme Court, Appellate Division, where she served as a confidential …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-law