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Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overOffice of Addiction Services and Supports: Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up) (2024-F-29)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f29.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered the period from January … have more than one CIN assigned during the time they are in receipt of benefits, such as one CIN under FFS enrollment … payments. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsWilliam Floyd Union Free School District – Payroll (2016M-165)
… December 31, 2015. Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Dering Harbor … confidentially to city officials. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2022
… and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. … signs the 2022-23 State budget or a budget extender bill to provide for the continuing operation of State … and updates. Agencies should notify the Division of the Treasury if special handling of paychecks is needed upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksOpinion 91-27
… Co. v Blais , 30 NY2d 48, 330 NYS2d 336; Downey v Motor Vehicle Accident Indem. Corp. , 43 AD2d 168, 350 NYS2d 821). …
https://www.osc.ny.gov/legal-opinions/opinion-91-27DiNapoli Releases Fiscal Stress Scores for 17 Cities
… July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have … Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, Watertown and White …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxState Comptroller DiNapoli Releases Municipal Audits
… policy. Staff could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service … these funds increased by 45% during the past three years to approximately $735,000 as of December 31, 2020, or 69% of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … Background The Salem Central School District is located in Washington County and is governed by the Board of … million. Key Findings The Board and District officials did not adopt and implement appropriate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomNewark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Comptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In addition, county officials filed the …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Report on 30-Day State Budget Amendments
… Plan for state fiscal year 2014-15 but increase the Executive’s discretion over spending, including $4.55 billion … funding, that spending would be subject to approval of the director of the Division of the Budget (DOB) and could be … reducing General Fund tax receipts by $355 million. The report finds that while overall estimates in the current year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsUpstate Medical University's Billing Practices
… New York’s only academic medical center, specializes in research and treatment of the most prevalent human diseases, such as cancer, diabetes, and heart disease. Its overarching mission … facilities, including its downtown campus location in Syracuse and over 100 specialty clinics. Upstate serves …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code