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Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Key Findings Credit card charges totaling $8,029 were not properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the purchasing policy. Not all travelers attached proof of conference attendance to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… totaled approximately $89,750. Key Findings The Board has not established policies and procedures for cash receipts, … fundraising or the audit of claims. Bingo operations did not follow applicable regulations. Fundraising reports were not always complete and did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Comptroller DiNapoli Releases School District Audits
… (Seneca County and Wayne County) District officials did not ensure that the district’s network access controls were secure. Officials did not regularly review network user accounts and permissions to … and Otsego County) The board and district officials did not effectively manage financial condition. The practice of …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus … Technology (2019M-166) (Dutchess County The district did not adequately control and secure its personal, private and sensitive information (PPSI). District employees were not provided with information technology (IT) security …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 92-54
… outstanding stock; that the individual's remuneration will not be directly affected by the bank's dealings with the town; and that the individual's duties at the bank do not directly involve the municipal finance functions of the … officer or employee. Section 802(1)(h), however, does not provide an exception for renewals of such contracts. …
https://www.osc.ny.gov/legal-opinions/opinion-92-54State Comptroller DiNapoli Releases State Audits
… contracts with vendors. Auditors found ACS officials did not provide sufficient oversight of contractor performance. … risk. In a follow-up report, auditors determined ACS has not made progress in addressing the issues identified in the … of good repair and sanitation. Auditors found SED does not directly monitor UPK providers for health and safety, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… for the homeless. Auditors determined that DHS did not effectively monitor its contract to ensure reported costs … are allowable, supported, and program related. DHS did not complete required expenditure reviews or ensure that … $2,376,462, or 9.7% of all reported costs, that did not comply with the requirements in the Fiscal Manual, Cost …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… vendors, finding HPD’s rules are limited in scope and do not encourage Linden Plaza officials to make purchases at competitive prices. The rules do not require competitive bidding for contracts that are less … the auditors’ sample) for personal service costs that were not properly supported, and inappropriately billed OPWDD for …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Activities (Chautauqua County) The town supervisor did not ensure the bookkeeper accurately maintained the town’s … and inaccurate. In addition, the town justices did not provide adequate oversight of their court operations or … Over Financial Operations (Cortland County) The board did not implement adequate controls over the department’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district … for the 2013-14 fiscal year. Also, district officials have not periodically solicited bids or proposals for primary … Management (Erie County) Business administration did not ensure that reconciliations of interfund activity were …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… – Purchasing (Nassau County) District officials did not always use competition when making purchases and … professional services. In addition, the district did not always have written agreements with service providers. … District – Payroll (Ontario County) District officials did not adequately segregate payroll duties or establish …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… inappropriately paid for drugs from manufacturers that did not enter into an NDRA. The audit covered the period from … flaws resulted in a significant number of encounter claims not being included in the capitation rate adjustments. … without NDRAs at the time of service that were not included in the rate adjustments. Key Findings DOH …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… 29, 2013. Our initial audit determined the Department did not implement adequate controls to enforce APG policy and … Additionally, the audit determined the Department did not have controls in place to prevent duplicate claims (such … billing guidance to providers. However, the Department has not recovered a significant amount of the overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessAdministration of Fellowship Leaves
… integrity of CUNY's fellowship program. CUNY officials did not have a comprehensive, accurate record of CUNY instructors … period. At least two fellowship leave recipients were not eligible and should not have been granted them. These recipients were paid …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesCourse Offerings (Follow-Up)
… CUNY students studying toward a bachelor’s degree do not graduate within four to six years of first-time … College. Specifically, the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively tracking students’ use of financial aid …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Agencies Bulletin No. 854
… time of the issuance of the allowance. Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … upon their return to duty provided the return date does not extend beyond March 31, 2009. Employees on Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/854-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1028
… time of the issuance of the allowance. Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … employee’s return to duty provided the return date does not extend beyond 3/31/11. Employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1028-2010-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 939
… time of the issuance of the allowance. Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … employee’s return to duty provided the return date does not extend beyond March 31, 2010. Employees on Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/939-2009-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 798
… time of the issuance of the allowance. Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … upon their return to duty provided the return date does not extend beyond March 31, 2008. Employees on Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/798-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformState Agencies Bulletin No. 1598
… credit and/or Employer contributions to which they are not entitled. Effective Dates: Beginning in paychecks dated … any employee that is Retired and Rehired if the agency has not Terminated it or processed a Correct History to remove … election. If an employee is Rehired after Retiring and is NOT receiving a pension or annuity from a retirement plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retire