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Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… in 2013-14 were approximately $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is governed by a Board of Trustees which comprises four elected Trustees …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … processing system uses only the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 months) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the ten … clients and staff. Toward this end, DHS requires providers to develop security plans and implement appropriate security …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… has not properly accounted for and reported reserve funds and other restricted moneys. The Town Comptroller does … for in a debt reserve are transferred to the appropriate funds. Ensure that interfund loans are used in accordance with statute and the funds should be repaid as soon as possible and by the end of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Conesus – Justice Court (2013M-140)
… of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four Council … database system. The Justices did not ensure that all money received was deposited and recorded in a timely manner, … financial records, no one can be certain that all Court money was accurately reported and accounted for. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases School Audits
… services totaling $66,695 in the special education system as provided. Odessa-Montour Central School District – …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Niagara Charter School – Student Enrollment and Billing (2013M-294)
… in the Town of Wheatfield, Niagara County, is governed by a Board of Trustees that currently has 10 members, … (FTEs), which resulted in over-billing school districts by more than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School may be owed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Accounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … of record unless certified to dispose of the originals by the New York State Archives. Business Units must also comply with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… Thomas P. DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & … for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to thank U.S. Attorney Preet Bharara …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtContract Advisory No. 3
… (sequence 1 and higher) in the Statewide Financial System, the agency must complete one or more of the following …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner or her confidential …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Sole Custody Reporting
… report reconciled bank account information needed for the State’s annual financial statements. Agencies are reminded … Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingDelaware County – Court and Trust Funds (2022-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. … by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Surrogate’s Court Clerk (Clerk) did …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Accounts Payable Advisory No. 32
… for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… two recommendations included in our initial audit report, Medicaid Program: Improper Medicaid Payments During … As eligibility factors change, individuals may transition between Medicaid and the Essential Plan, resulting …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s27-response.pdfRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27)
To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s27.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf