Search

Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers

… Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare … liabilities on 7,072 Medicaid claims resulting in overpayments of $770,935. We determined three of the …

https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providers

Am I Required to Have an Audit?

… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …

https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit

NYS Common Retirement Fund Announces Third Quarter Results

… The New York State Common Retirement Fund's (Fund) estimated rate … international equities markets," DiNapoli said. "Our investment strategy is geared toward consistently achieving …

https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results

State Agencies Bulletin No. 919

… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer receiving a military stipend. Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend

Almond Volunteer Fire Department – Cash Shortage (2014M-113)

… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113

Lakeland Fire District – Travel and Conference Costs (2013M-145)

… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145

SUNY System Administration Office – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …

https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expenses

City of Yonkers – Budget Review (B6-15-16)

… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

CUNY Bulletin No. CU-210

… Worker ACO pursuant to Chapter 414 of the Laws of 2002 and Chapter 681 of the Laws of 2003. Affected Employees NYCERS members in Tiers 2 and 4 in titles eligible for Chapter 414/Chapter 681 … Upon notification from NYCERS, agencies may enroll Tier 2 and Tier 4 employees in eligible titles in Chapter …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-210-new-additional-compensation-option-aco-new-york-city

SUNY Bulletin No. SU-170

… Purpose To provide instructions to agencies for processing the M/C Discretionary Increase. Affected … bargaining units provides for Discretionary 4% and 1% 2010 Increases for M/C employees in Bargaining Unit 13. The SUNY … of Trustees resolved to withhold the scheduled 2010 4% salary increase but to allow the payment of the 1% merit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidential

SUNY Bulletin No. SU-122

… Purpose To provide instructions to agencies for processing M/C Discretionary Increases. … the 3% increase for eligible employees, agencies must submit a Job Action Request transaction using the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-122-discretionary-increases-suny-management-confidential-mc

Use of Federal Funding for Election Technology and Security

… responsible for administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE … the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides … these standards and secure and improve election systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA …

https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-security

Town of Lindley – Financial Management (2012M-226)

… though the Board received monthly budget-to-actual reports from the Supervisor, they consistently underestimated …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226

Town of Lincoln – Financial Management (2013M-245)

… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245

Village of Spencerport – Financial Management (2013M-134)

… budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with … $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this amount was not used. … the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and $522,373 in the general and …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134

Akron Fire Department – Financial Activities (2014M-196)

… was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through … A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit … loan payments. He pleaded guilty to theft of government money and agreed to pay $39,182.92 in restitution. This …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0

Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)

… Purpose of Audit The purpose of our audit was to review the recording of … activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … has not properly accounted for and reported reserve funds and other restricted moneys. The Town Comptroller does …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199