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Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … and efficiencies that are built into contracts resulting from discussions between OSC and agency staff before the … State. In 2021, OSC reviewed 1,203 requests for exemption from bidding and advertising and rejected 169. While some …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… a customer contract were converted to a new unique project ID with a Z at the end. Any prior expenditures under the … an agency may encounter an error. If the new Project ID will not have enough expenditures to post the credit … and closed for transacting. If the new converted Project ID has or will soon have enough expenditures to post the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idControls Over Revocable Consents
… ensure all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … plans for the structure for which the consent was granted (one consent); documenting that notices of public hearings and … and that structures requiring a revocable consent have one …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsDiNapoli: New York City Job Growth Continues to Set Records
… to balance the budget. Still, some sectors have lost jobs in the past year or seen growth slow.” New York City is benefiting from the longest and largest job expansion since the end of … DiNapoli’s report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared to 15.3 percent …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for … gift cards issued by New York corporations are required to be turned over to the Comptroller's office as abandoned property after five … York State Comptroller Thomas P DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonOperational Advisory No. 29
… Refund Account and checks representing payment of one voucher issued from the State’s General Checking Account. … SFS role to agency staff. Agencies will no longer need to email an AC3337 to OSC or a TD-346 to DTF Treasury for stop … directly into the SFS. Form AC3337 has been renamed to “Request for Check Copy or Forgery Claim for the Comptroller’s …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly premium payment for each … MCOs report accurate and timely encounter claims (claims from providers that MCOs paid) and enrollee, provider, and … $6.6 million attributable to providers who were excluded from the Medicaid program. Initially, our audit testing …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionOpinion 88-15
… district utilized the services of the insurance agency. Article 18 of the General Municipal Law (§§800, et seq .) … powers or duties, and none of the exceptions contained in Article 18 are applicable (General Municipal Law, §§801, … ( Dykeman v Symonds , 85 Misc 2d 567, 380 NYS2d 567, affd 54 AD2d 159, 388 NYS2d 422; 1983 Opns St Comp No. 83-180, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-15DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… crime,” said McGill, “We will continue to work closely with our law enforcement partners to identify these cases, … of Jamaica, Queens, who moved to Maryland to live with her son, Bump. In 2019, a concerned neighbor reported to the SSA … in order to continue receiving her payments. When her son appeared instead, the SSA questioned him. He stated that …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOpinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3North Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … for 517 user accounts in the student information application by ensuring accounts were locked or disabled when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The … $20 million. Key Findings The District’s reliance on fund balance and reserves to finance planned operating … recurring expenditures rather than continually relying on appropriated fund balance and reserves. Return funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Wainscott Common School District - Financial Condition (2018M-237)
… the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The District’s budgeting … by a total of more than $911,000 (11 percent) from 2015-16 through 2017-18. District officials failed to … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Village of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate … the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and expenditures for … and expenditures so they are separately identifiable from general fund revenues and expenditures. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97City of Glen Cove – Budget Review (B7-15-17)
… revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are reasonable. … Nassau County. Our Office completed a review of the City’s preliminary budget for the 2016 fiscal year. The objective … in revenue in the 2016 proposed budget from the sale of waterfront property and City officials were unable to provide …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Loan Payroll Deductions – Enhanced Reporting
… Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … $30,970 (69 percent), which prevented District officials from determining whether the collections were remitted intact … events reviewed, which prevented District officials from ensuring all the ECA clubs’ fundraising activities …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … to competitive bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did … Determine whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Shelter Island Union Free School District - Fund Balance (2020M-23)
… the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 through 2018-19. Annual budgets … appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23