Search
Ignition Interlock Program Monitoring (2015-MS-4)
… to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of Audit The purpose of our audit … using public resources for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure … by criminal courts for these alcohol-related sentences. County probation departments monitor court-ordered …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Costs to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services (Department) is … expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, …
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 measures and … 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public benefit corporation … Legislature in 1950 to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresState Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on … preschool programs for about 600 children between the ages of three and five years in the New York City boroughs of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualInternal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsInfrastructure Inspection and Maintenance
… State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … Law requires the Corporation to maintain the Canal System in good condition. The Corporation’s Canal Structure … inspection requirements and frequency standards, including in-depth inspections (Inspections) – both above and below …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… payment of services by the primary and secondary payers. In circumstances when both spouses/domestic partners receive … Emblem both the primary and secondary payer. For instance, in the case of a married couple where both individuals obtained dental coverage, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsState Agencies Bulletin No. 2198
… Reprinted W-2s, either through New York State Payroll Online (NYSPO) or by agencies, will have the employee’s full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Comptroller DiNapoli Releases Municipal & School Audits
… board may have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … or establish sound policies and procedures related to credit card usage and did not provide sufficient oversight … the council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient claims
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Agencies Bulletin No. 1984
… bulletin is to inform agencies of the content information for the 2021 Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background According to IRS Publication 15 (Circular E) for 2021, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Collection of Fines Related to Tenant Complaints
… process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding fines more timely. As … that accurately tracks fines and settlements. Exercise full authority to collect outstanding fines. Consider whether …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careState Agencies Bulletin No. 1943
… will be reflected on an employee’s annual W-2 (Wage and Tax Statement) for 2021. Affected Employees Employees … must submit an excel spreadsheet ( Attachment A ) to the Tax and Compliance mailbox that contains a list of employees … update the affected employees’ W-2, Box 14 accordingly. Tax Information These monies are taxable income and will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed Medicaid for services that were not … billed in relation to the hours their offices were open. For example, on June 17, 2010, the dentists' two …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsState Comptroller DiNapoli Releases School District Audits
… government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0