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Taxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector … Background The employee’s official station was New York City, and all of his assignments (alternate work locations) …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelImproper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … in each advance account to more appropriate levels based on analysis of historical usage, current business practices …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … specifying appropriate consideration the Agency will pay for services the Village provides. Repay the FIDA for …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationCity of Rye – Boat Basin Fund (2013M-289)
… City of Rye is located in Westchester County, covers 20 square miles and has a population of approximately 15,000. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Lebanon – Justice Court (2013M-247)
… reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Agencies Bulletin No. 1888
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87 and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseOswego School District Public Library – Selected Cash Receipts (2013M-397)
… certiorari refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. … …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Medicaid Program – Medicare Part D Clawback Payments
… appropriateness of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in another state. $451,348 in payments on behalf of 1,250 recipients who either were …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094State Agencies Bulletin No. 1974
… who receive an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseTuckahoe Common School District – Purchasing (2013M-158)
… purchases that are not required by GML to be publicly bid. Do not approve vendors until after District personnel follow …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not included in the claims … reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation department cash receipts … June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state … issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and … These factors have helped the city increase its revenues over the past decade. From 2002 through 2012, the city’s …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsVI.I Overview – VI. Budgets
… and transacting against Federal grants. Each Federal grant will have its own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount … Benefits of Generate Parent include: Budgeting impact associated with a child level budget journal entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewState Comptroller DiNapoli Releases Audits
… for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes … Of the initial report’s four audit recommendations, one was implemented, one was partially implemented, and two were not yet implemented. Department of Taxation and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits