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Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the … plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansAssessment and Collection of Selected Penalties
… made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesState Comptroller DiNapoli Releases Municipal & School Audits
… properly account for fund balance within each village fund or establish capital projects funds to separately account for … status and balance sheet reports to the board each month or prepare and file the required annual financial report with …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… May 29. “With the cost of college on the rise, it’s a great time to consider opening a 529 College Savings account for your child,” DiNapoli said. “For just as little as $25, you can …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in … same time last year. “As we head into a new year, local sales tax growth remains quite strong,” DiNapoli said. … in 2022 Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… fluctuate month to month, and slower overall growth will mean more local governments may see declines. Good cash … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearState Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 … 2023 Amount Hazard Duty CSEA Straight Time (HZ3) $0.75/hour $0.90/hour Hazard Duty CSEA Overtime (HZ4) $1.13/hour $1.35/hour …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ … The Authority was established pursuant the New York State Public Housing Law and operates six properties in the … and use of leave time. The Executive Director prepares the minutes and has custody of the official record of the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a population … providing ambulance services to its residents. … Town of Northampton Financial Management and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … important oversight controls. The policy does not define how many credit card accounts may be established, limit the … supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee revenues. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62State Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, district officials have less assurance that …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… Conduct a thorough audit of claims before authorizing payment, require the steward and building commissioner to …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal … March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. … taxpayers, will cover the cost,” DiNapoli said. “I thank District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with the town of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226