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City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Cooperative Information Technology Services (2012MR-1)
… Counties could have achieved cost savings totaling $39,649 with potential county-wide savings totaling $288,711 for these two counties combined. Key Recommendation Work with other local governments in their respective counties to …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1DiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… battle to service its residents with precious little money. Every dollar stolen is a dollar not spent on the … Here, we secured full restitution to the Village for the money which was stolen. The plea resolution was conditioned … on the table, to guarantee that Bemus Point gets all its money back now, and in one shot, rather than face the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… in the procurement process are aware of and comply with the Village’s procurement policy requiring the use of … Review and revise user access rights (permissions) along with job descriptions to ensure that users have access only …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… rates, recipients in nursing homes are to be provided with DMEPOS (the rates do not include items that are custom … claims paid by MCOs to ensure payments are in compliance with policies for DMEPOS provided to individuals residing in …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.6.F Agency Draw Procedures – IX. Federal Grants
… or the check is cashed by the recipient and clears the bank. Until such time reimbursement is received from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance Company of New York (United) … losses. For instance, contracts that United negotiates with health care providers may include limitations on the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesUse of Vendor-Supported Technology (Follow-Up)
… August 29, 2019, examined whether NFTA was complying with requirements to maintain its systems at vendor-supported … that remain unaddressed. Generally, NFTA officials agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCity of Mechanicville – Records and Reports (2012M-162)
… these services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Oversight of Industrial Hemp
… Research Pilot Program (Program) in accordance with federal and State requirements. The audit covered the … hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… records. Consult legal counsel to ensure the actions taken with respect to the transfer/advance of moneys from the sewer … payment. Remit all moneys to the Supervisor in compliance with statutory requirements. … Town of Hanover Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Gardiner – Selected Financial Activities (2013M-67)
… to support this payment. The Town has partnered with a not-for-profit organization (NFP) to purchase land for … for NFP organizations and have a formal contract with private groups when services are provided and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… across the state and country. Thanks to my partnership with U.S. Attorney Audrey Strauss, the FBI, the U.S. … prison.” In 2018, Spina and three others were charged with billing insurers for medically unnecessary services and …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… income tax receipts in February were $5.4 billion, or 45.6 percent, above February 2020, primarily due to lower … of the previous February, and were down $60.5 million, or 4.9 percent. Year-to-date, consumption and use tax collections were $1.9 billion, or 11.4 percent less from the same period last year. State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followComptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Travel Advisory No. 15
… AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C –Expense Report … of the expense report. If employees need guidance with electronically signing the AC 132-S, please contact your …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsCyber Incident Response Team
… objectives and quantifiable, attainable goals, along with associated reporting mechanisms, to allow CIRT to … local governments, and public authorities CIRT is charged with supporting. … To determine whether the Cyber Incident …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-team