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Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… and document bank reconciliations, file the report on foreign fire insurance tax moneys annually and provide the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors consists of the … from the cash register in the bar without their knowledge. All four bar committee members had unmonitored access to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Endwell Fire District – Controls Over Financial Operations (2013M-277)
… are approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not … that were approved by the Board and found discrepancies with 31 disbursements totaling $24,808. Of this amount, … The payroll vendor has access to a District bank account with a significant amount of District cash. While District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Examination of Center for Economic Growth, Inc.
… Purpose The objective of our examination was to determine if the Center for … grant funds and associated matching expenses, reporting of revenue, and procurements complied with the terms and conditions of contract C110087. Background The claims for payment we …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided … expenses in all material respects. The Board made minor payroll allocation errors that had no net impact on the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Union Free School District , Commack Union … Plainview-Bethpage Central School District . “In an era of limited resources and increased accountability, it’s … keeping procedures could be improved to reduce the risk of leave time being used or paid out for which employees are …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… its authority when it provided the highway superintendent with bonuses totaling $1,200 for services already rendered. … 1 and District 2. If costs were allocated in accordance with regulations, District 1 would have had a $30,963 … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… and disbursement functions increases the risk that funds could be misappropriated without detection. Also, … a victims’ trust fund, officials have not disbursed these funds in a timely manner. Town of Java – Water Accountability …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… (totaling $657,308) that contained either unreasonably high patient cost-sharing amounts or indicated …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsAccounts Payable Advisory No. 3
… System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a … delays. This advisory is intended to remind Business Units how to process payment information to Vendor IDs that have …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceMedicaid Program – Improper Payments for Brand Name Drugs
… through January 2022. About the Program The Department of Health (Department) administers New York’s Medicaid … that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name drug is necessary by … drugs were available. Our review found: Overpayments of $739,446 on 16,261 fee-for-service (FFS) pharmacy claims …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsComptroller DiNapoli Releases School Audits
… In addition, the board did not properly plan for the use of reserve funds. Oysterponds Union Free School District – Financial Management, Check Signing and Information …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… providers. Service bureaus are required to enroll with Medicaid and comply with all applicable regulations and policies. New York State … that provide a mechanism for linking paid claims with previously denied claims. Formally remind HHC to review …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. … basis financial plan is presented as a basis of comparison with actual because it is the primary document which reflects … of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a Combining Schedule of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… and reports of the Supervisor, Town Justice, Town Clerk, Tax Collector and Code Enforcement Officer, or have an …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that allows for … for the purposes of short-term investments. This permits investment decisions to be made based on the assets and … a separate fund (70151). The amount of cash available for investment each day is calculated by the Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… sales tax collections grew by 21.1%, or $901 million, in the first quarter of 2022 compared to the same period last … New York State Comptroller Thomas P. DiNapoli. Collections for the three-month period totaled nearly $5.2 billion, with … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, … said DiNapoli. "The impact of little to no growth is felt in several regions across the state, especially in counties and municipalities that may already be struggling …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collections