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Internal Control System Components
… audits of internal 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 … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls … located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 11 members, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, … which comprises five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were … fund balance has increased 72 percent to $3.6 million with reserves at almost $3 million or 82 percent of the fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… amounts under which approval can be made by management, versus large purchases that would require Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli Releases Bond Calendar for March and April
… New York State Comptroller Thomas P. DiNapoli today announced … a tentative schedule for the planned bond sales for New York State New York City and their major public …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… on investments in the midst of global volatility thanks to our talented investment staff and our diversified asset … Over the last 20 years, 80 percent of benefits have been funded from investment returns. Employer and … of return is 7.5 percent. Strong returns in recent years have resulted in back to back consecutive reductions in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… markets and emerging markets, and Israel offers the best of both worlds: the superior economic management of a …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeAssessment and Collection of Selected Penalties
… Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesDiNapoli: Public Drinking Water Needs More Protection
… water is a precious resource that we should never take for granted," DiNapoli said. "Water contamination in Hoosick … have to take the lead in strengthening safeguards for public water supplies and improve our response to … In numerous instances, the EPA has failed to set standards for contaminants with harmful health effects. In New York …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … billed for all fuel used. For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… pleaded guilty to grand larceny last June and agreed to pay full restitution. The missing money was uncovered in an … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … Claims for dental services that should have been covered by a managed care plan, which caused $336,780 in …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Churchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualTown of Barrington – Financial Management (2017M-103)
… and management of the Town’s financial operations for the period January 1, 2015 through April 10, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of … off site, the Town’s financial records were not available for public inspection during reasonable times as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … surplus funds and excess reserve funds identified in this report in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli Releases Bond Calendar for June and July
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public … and reofferings as follows: $4.52 billion scheduled for June, $1.6 billion of which is for new money purposes and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Individuals … Drug Plan with expanded coverage designed especially for NYSHIP. Since 2014, Civil Service has contracted with CVS …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil