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Selected Aspects of Discretionary Spending
… questionable expenses included the costs for special events, memberships, and subscriptions. Although the nature … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… with hospital outpatient departments and ambulatory surgery centers on December 1, 2008. The APG methodology was … and treatment centers and freestanding ambulatory surgery centers on September 1, 2009. Key Findings Medicaid … amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on the same date of …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample that …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… its allocation and billing practices by analyzing reported premium data and, where indicated, taking appropriate … Enhance the accuracy and reliability of reported premium data by analyzing premium data and taking follow-up action where appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The Department of Transportation (Department) is … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… were paid to two vendors: Buffalo Foundation Activities, Inc. for research-related administrative services; and Corr Distributors, Inc. for custodial equipment maintenance. Buffalo’s poor …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). About the … in our initial audit report Medicaid Payments to Medicare Advantage Plan Providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
Town of Edwards Internal Controls Over Selected Financial Operations 2013M20
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal officer’s financial activities, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor … bank reconciliations without any supervision, there is a risk that she could initiate and conceal inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6City of North Tonawanda – Financial Operations (2012M-203)
… Findings The Council did not review the fire companies’ fundraising events held in 2011 because none of the fire companies … provide the Council with advance written notice of their fundraising activities. Submit to the City a financial report …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in accordance with the … auditing services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… process. Key Recommendations Develop procedures to ensure it adopts more realistic budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… fund balance was within the legal limit, whereas in fact it exceeded that limit each year. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342City of Yonkers – Budget Review (B20-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2020-21 and the related justification … operating and debt service funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Comptroller DiNapoli Releases School District Audits
… forms and independent audit reports in a timely manner, delaying scheduled state aid payments ranging from $49,607 to …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits