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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and Disbursements (Broome County) All disbursements and loan payments reviewed appeared to be legitimate company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In … budget complies with the property tax levy limit. City of Lackawanna – Police and Fire Department Work Hours (Erie … of the Village of Endicott Village of Hempstead City of Lackawanna Town of Willing and the Town of Wright …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli urged … and a more sustainable planet.” As trustee of the New York Common Retirement Fund, DiNapoli has continually … low emissions index for public equity investments. As New York State Comptroller, DiNapoli has worked to make New …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Comptroller DiNapoli Releases School Audits
… consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by 11.5 percent over the five-year period ending June 30, 2013. These budgeting practices generated …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsState Agencies Bulletin No. 2198
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2308
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … These expenses, which are discretionary and under the control of agency management, include car rentals, meals, … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) … considered when maintenance activities are prioritized. The audit covers the period January 2012 through October 2014. Background The … To determine whether the New York State Canal Corporations Corporation inspection …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all … components of internal control. Our audit scope included the period January 1, 2013 through August 11, 2015. … To determine whether the Workers Compensation Boards management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … and regulations and is free from fraud, waste, and abuse. The audit covers the period June 14, 2009 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement ensure … September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout … Related Audits/Reports of Interest State University of New York System Administration Office: Selected Employee …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Mission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance … covers from April 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public … to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal Corporation), a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest Children’s Center, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered … To determine whether the costs reported by Elmcrest Childrens Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Capitation Payments to managed care organizations. The audit covered the period from August 1, 2015 through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid … with the maternity care of a recipient. However, MCOs are not eligible to receive SMCPs for maternity cases that …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care