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Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Optimizing Medicaid Drug Rebates (Follow-Up)
… drug manufacturers. We issued our initial audit report on January 7, 2016. The audit objective was to determine … efforts by the Department. Given the current fiscal stress on state Medicaid programs, we strongly urge the Department … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followOther Bulletin No. 18
… eligible for the payment provided the employee: Is on the payroll on 09/30/13 (Active, on a Leave With Pay or on an … is on a preferred list on 09/30/13 and who returns to the payroll between 10/01/13 and 09/30/14 is eligible for the … requirement following the employee’s return to active payroll status. The agency should submit a transaction to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-18-october-2013-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2272
… employee is not entitled to the funds. To ensure that OSC does not hold funds a NYS employee may be entitled to, OSC … for Paycheck Reversal . The new worksheet is formatted in Excel, and offers agencies two completion options, one of … Dates: The AC230 process schedule changes detailed in this bulletin will be effective on November 15, 2024. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for … for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare. Such … Findings The audit identified $20.1 million in Medicaid payments for services provided to dual-eligible recipients …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareComptroller DiNapoli's Legislative Program
… Legislation: Passed by the Assembly Public Posting of Certain Contracts - A.6707 (Solages) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Passed by the Senate Prohibits …
https://www.osc.ny.gov/legislationDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
State Comptroller Thomas P DiNapoli today announced employer contributions rates for the New York State and Local Retirement System NYSLRS for State Fiscal Year SFY 202526 Employers average contribution rates will increase from 152 to 165 of payroll for the Employees Retirement System
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… physical injury* 7 232 182 50 Reckless endangerment* 8 88 33 55 Minor altercations (no weapon) 9 367 262 105 Minor …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 95-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … or claiming agent. Therefore, it is our opinion, based on the language and legislative intent of the 1990 amendment, …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Practices Used by the Transit Adjudication Bureau to Collect Fines and Fees (Follow-Up) (2018-F-20)
To determine the extent of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f20.pdfDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… authorities operate in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside of New York City employ more than 4,300 employees, report … more effectively and be more accountable to the public. “My goal is to shed light on these types of entities – share …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyAudits
… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …
https://www.osc.ny.gov/state-agencies/auditsSweet Home Central School District – Financial Management (2016M-207)
… use statutorily restricted money to pay debt in the debt service fund and return all other money to unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9.pdfVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… allowed them to be paid late due to the lack of available cash. We found weak controls over cash receipts. Key Recommendations Provide adequate oversight … reconciliations, and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off two loans with balances totaling … repayments were not properly accounted for or deposited in a timely manner. Late fees were not always properly … are properly accounted for, received and deposited in a timely manner and late fees are properly assessed and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingTown of Shawangunk - Sewer District Charges (2018M-122)
Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services.
https://www.osc.ny.gov/files/local-government/audits/pdf/shawangunk-2018-122.pdfDisposal of Electronic Devices
… being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are permanently cleaned of all data, including personal, … be encrypted. Agencies can dispose of electronic devices on their own; however, OGS' Surplus Unit provides this …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devices