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Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs … Road (LIRR) is one of the oldest commuter railroads still in operation today with a charter dating back to the 1830s. … (Metro-North Railroad later dropped out of the contract.) In July 2017, LIRR exercised its first option for an …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… receipts totaled $29.9 billion through the first quarter of State Fiscal Year (SFY) 2024-25, $594 million higher than estimates released by the Division of the Budget (DOB) in the Enacted Budget Financial Plan. In … 2023-24, reflecting, in part, the impact of employment and wage growth on withholding collections as well as the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… United HealthCare implemented the recommendation contained in our audit report, entitled New York State Health Insurance … claims for services provided to Empire Plan members. In our initial audit, we estimated United overpaid between … claims. As a result, United recovered over $1 million in overpayments. Recommendation None Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) … by State Comptroller Thomas P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or … and ILPs; Reassess the oversight processes and develop new methods to supplement the annual inspections to identify …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Objective To determine the extent of implementation of the four … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… Objective Determine whether East Williston Union Free School District (District) officials adequately managed and … that was raised in the District’s response letter. … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… IT control weaknesses were communicated confidentially to officials. Officials did not: Periodically review and … for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … historical data from IT security awareness training to assess and provide adequate training to users. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County Inc on its Consolidated Fiscal Reports were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong agenda for New York as … health. The Governor properly underscored the urgency of federal assistance to address the economic and revenue … and improving the election process.” … Gov Cuomos State of the State message outlined a strong agenda for New York as …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious … long-term solutions.” … Governor Cuomo put forth dozens of proposals to tackle big and small issues …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and monitored the Project by: Establishing a sound process for overseeing Project activities that included daily onsite … documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population of approximately 2,670. … and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… State Homes and Community Renewal’s (HCR) lax oversight of the Residential Emergency Services to Offer Home Repairs … the agency needs to do more to increase the participation of local providers who help distribute the money as roughly only half of New York’s counties received funding under the program. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… found Porcari guilty of: Corrupting the Government in the First Degree (B felony); Grand Larceny in the Second Degree … (E felony); Offering a False Instrument for Filing in the First Degree (E felony) – 3 Counts; and Offering a False … Deputy Attorney General Jose Maldonado and supervised by First Deputy Attorney General Jennifer Levy. Since taking …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris Central School District in Otsego County, … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets