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Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … quantify the potential revenue that the District could have realized. District officials did not establish Medicaid … District officials agreed with our recommendation and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Village of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … audit of claims to ensure payments for employee benefits have adequate supporting documentation. Village officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking competition … bidding requirements. Ensure that adequate actions have been taken in soliciting competition, or applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established policies and procedures … and password security management. Ensure that users who have left Village employment have their access rights removed. Provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… area in Queens are increasing at a rapid pace, according to a report released today by New York State Comptroller … Comptroller DiNapoli’s snapshot is encouraging—and we have come a long way since the recession—but we cannot relent … “Our community is making significant progress and I’m committed to bringing the resources necessary for Jamaica …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotCost-of-Living Adjustment – Special 20- and 25-Year Plans
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … or older and retired for ten or more years; or Any age and have received a disability pension for five or more years. … be eligible to receive half of the COLA amount you would have received. For more information, visit our Cost-of-Living …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentCarle Place Union Free School District – Network User Account Controls (2022M-121)
… the District has an increased risk of unauthorized access to and use of its network and potential loss of important … access. Disable network user accounts that are unneeded or have not been used after a specified period of inactivity. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Had these services been claimed, the District could have realized revenues totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … revenue budget estimates. Unplanned operating deficits have caused deficit fund balances in the water and sewer … outstanding interfund loans to the water and sewer funds have negatively affected the general fund’s cash balance. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Inlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they … to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Agencies Bulletin No. 1844
… Purpose The purpose of this bulletin is to inform agencies of the new increment code for CSEA, DC-37 … rate status credit between 04/02/2020 and 10/01/2020 and to provide instructions for using the new increment code. … rate in Administration pay period 1L effective 04/02/2020 have an increment code of 2020. This increment code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1844-new-increment-code-representing-job-rate-status-october-2020-cycleMount Markham Central School District – Reserve Funds (2016M-73)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … $24.4 million. Key Findings The District did not have documentation to support that any of its reserves were formally established and did not have a written reserve policy. The Board did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … and the amount of fines and surcharges the Court may have collected. Both the Justice and the clerk have the ability to modify or delete adjudication information …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Masonville Fire District – Financial Activities (2020M-165)
… protected because the Treasurer used her personal computer to maintain District financial records and perform online … including reviewing canceled check images, ensuring claims have adequate documentation, auditing claims before payment … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165State Comptroller DiNapoli Releases Municipal & School Audits
… As a result, important financial and other business office data could be lost, or the district could suffer a disruption … that the city’s adopted budget for fiscal year 2023-24 and the related justification documents are in material … policy. District officials paid approximately $365,000 to 12 of the district’s 14 professional service providers …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Common Retirement Fund Announces Third Quarter Results
… 2017, with an estimated value of $209.1 billion, according to New York State Comptroller Thomas P. DiNapoli. "A strong equities market continued to provide solid returns on investments during the last three … DiNapoli said. "Notwithstanding recent volatility, we have welcomed the stock market's nearly decade-long rise. Our …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsOpinion 88-79
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK … development activities eligible for assistance under Title I of the Housing and Community Development Act 1974 (PL …
https://www.osc.ny.gov/legal-opinions/opinion-88-79DiNapoli Expands Anti-Corruption Initiative
… initiative and created a new Division of Investigations to build on efforts which resulted in 30 arrests and the … the Comptroller’s legal counsel for investigations. Prior to joining the Comptroller’s office in 2011, he was chief … County. “Time after time my auditors and investigators have uncovered fraud by government officials, employees and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeOpinion 96-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … Key Findings Ten purchases totaling $11,714 did not have the required verbal or written quotes attached. Six purchases totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211