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State Comptroller DiNapoli Releases Municipal Audits
… Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … all the money owed to the town and/or paid to her. In addition, the clerk and code enforcement officer failed to … that provide guidance to the library staff involved in the cash collection process. The procedures also …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Medicaid Program: Medicaid Payments for … Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical projection, auditors determined DOH … or questionable premium payments, totaling about $72.6 million, on behalf of 105,358 recipients who were …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: DOH Needs to Improve Drug Rebate Collections
… The state Department of Health (DOH) did not collect an … $95.1 million in rebates from drug makers, according to an audit released today by State Comptroller Thomas P. DiNapoli. As a result of the findings, DOH invoiced $9.3 million of rebates by the end … The state Department of Health DOH did not collect an …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 92-47
… that the county's charter does not address these issues. Article 6 of the County Law (§300 et seq. ) contains … and expended only for those purposes authorized within article 6. As to whether the interest earned on the … E911 system costs, we note that there is no requirement in article 6 that interest earned be credited only to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Wall Street Bonuses Went Up In 2013
… since the 2008 financial crisis, and the third highest on record, according to an estimate released today by New … industry employees took home significantly higher bonuses on average,” DiNapoli said. “Although profits were lower than … for five consecutive years, including the three best years on record. The industry reported profits for the …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Archived: Legislative Session 2015 –2016
… agencies and authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation and … efficiency and flexibility of the procurement process and to make technical corrections and clarifications …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Business Units experience problems when making payments to certain complex vendors. When these problems are … the Office of the State Comptroller works with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both New York State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments. The audit found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Who to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on … earnings limit. Reporting data for employees who have not joined NYSLRS means we will already have it on hand if they … in the future. Employers report data for retirees so we can monitor their post-retirement earnings. Do not report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportNew York Youth Jobs Program (Follow-Up)
… The New York Youth Jobs Program (Program), established in 2011, is intended to create jobs and spur economic growth in the State by establishing incentives for employers to hire new employees and retain existing ones. … are entitled to claim tax credits equal to $750 per month, for up to six months, for each full-time employee or equal to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followControls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccountability and Surplussing of Vehicles (Follow-Up)
… to OPWDD, as of February 2021, these four DDSOs had a fleet of about 455 vehicles. About 134 of the 455 vehicles … be used only for official State business, and OPWDD’s Fleet Management Policy (Policy) requires that a vehicle use … initial audit found OPWDD lacks sufficient controls over fleet vehicle management at the four NYC DDSOs to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … provides fire protection and other emergency services to Willsboro Fire District residents. The Department … activities, except for requiring the Department Treasurer to prepare and submit monthly reports to Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … in collecting, recording and depositing the fees for code enforcement, parking permits, water and sewer services, …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Town of Laurens – Budgeting Practices (2013M-204)
… 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … in the accounting records or the adopted budgets, there is not a base-line level for routine expenditures, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … claims we tested, totaling $967,570, had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andCollection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation … 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The … responsibility for the Fund as well as the duty to review and process all cleanup bills submitted for …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 2003-7
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and … costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7