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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and capital plans to adequately manage fund balance. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare … known liabilities to reconciled bank balances and money on hand. As a result, there was an increased risk that …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Accuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43) 180-Day Response
To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43-response.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfManagement of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfOversight of Runaway and Homeless Youth (2019-S-47) 180-Day Response
To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s47-response.pdfElection Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9)
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9.pdfComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 96-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers … VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State Legislature, a village may not conduct an advisory …
https://www.osc.ny.gov/legal-opinions/opinion-96-18Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorth Merrick Union Free School District - Purchasing (2018M-87)
… - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes … found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Jamesport Fire District - Length of Service Award Program (2019M-05)
… agreed with our recommendations and indicated they are initiating corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Area #11 – Physical Controls – Information Technology Governance
… next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect the location of computers and server areas/rooms and ensure that there are … physical security controls commensurate with the risks of physical damage or access. The Information Technology …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. … audit statewide …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Byram Hills Central School District - Fixed Assets (2019M-153)
… Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Urban Choice Charter School - Information Technology (2019M-240)
… Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240