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Medicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients, and it …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Williamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… and proceeds from a tax check-off, contributions, and unclaimed funds. We hope this nonpartisan program will be …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeAvon Central School District – Financial Management (2024M-75)
… Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The … District Board of Education Board and District officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in public funds. “This … such as this where local officials misuse their office for their personal benefit. I commend the village of LeRoy police department and District Attorney Friedman for working closely with my staff to make sure this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20SUNY Bulletin No. SU-280.1
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … department of nursing, operating room, perfusion, pharmacy, physician’s assistant, radiology, respiratory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2801-increase-call-pay-psnu-employees-represented-unitedSUNY Bulletin No. SU-280
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … department of nursing, operating room, perfusion, pharmacy, physician’s assistant, radiology, respiratory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … of New York – two bond sales totaling up to $1.25 billion in tax-exempt and/or taxable fixed rate bonds for the month …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits … spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and … not adopted a local law to override the limit. Village of Victor – Financial Management (Ontario County) The board … Lockport Rockland County City of Troy and the Village of Victor …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… are comprised of four principal sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other taxes. The accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Order 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followXVI.3.B Fund Accounting – XVI. Financial Reporting
… funds result in inflexibility and inefficient financial administration. The fund categories and related fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingTown of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… of MWBEs in accordance with Article 15-A of the New York State Executive Law. The Division’s responsibilities … For example, in October 2013, an MWBE was sold to a new owner who renamed the business, but the MWBE’s former … as MWBEs. In 2013, DED implemented a fully integrated online certification process for submitting both first-time …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-program