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Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCity of Glen Cove – Budget Review (B7-14-16)
… the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… sensitive information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemExamination of Outstanding Premiums
… examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the … able to recover through SWOP since April 2012. Background New York State businesses pay NYSIF premiums for workers … debt to NYSIF do business with, and receive payments from, New York State. SWOP, administered by the Department of Tax …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsState Comptroller DiNapoli Releases Municipal Audits
… training, they would have better positioned themselves to oversee the financial activities and helped ensure … policy, as required, or audit and approve all claims prior to payment. They also did not ensure the treasurer filed the … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… budgeting practices.” New York City’s collections totaled $718 million, an increase of 11.6%, or $74.5 million, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.72 billion, up $139 million … Local sales tax collections in New York state increased by 88 …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberFillmore Central School District – Reserve Funds (2016M-386)
… September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, … Fillmore Central School District Reserve Funds 2016M386 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling $50,018) purchased and placed in service during the 2022-23 school year were added to the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to climate change. "The creation of a lower carbon future is … President Trumps decision to walk away from the Paris Agreement is a mistake is bad …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementNon-Emergency Patient Transportation Services (Follow-Up)
… included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background … These services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year 2013.We identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followDiNapoli: Federal Programs Bridge Gap in Broadband Access
… Analysis Economic and Policy Insights – Making Strides on Broadband Affordability Availability, Access, and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessVillage of Sinclairville – Water Operations (2014M-362)
… Board did not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills … use. Develop and adopt policies for the enforcement of unpaid water bills and routinely monitor water bills, collections and the annual relevy of unpaid water bills to ensure the Clerk-Treasurer is acting in …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,327 from St. Luke’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if applicable), through: A single lump sum payment; … NYSLRS members may buy back past service If they buy it through payroll deductions Retirement Online …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $4,836 from St. Peter’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of the agreement between Empire and Mount Sinai. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Town of Stanford – Financial Condition (2013M-225)
… The Town of Stanford is located in Dutchess County and has population of approximately 3,800. The Town is … governed by a Town Board that comprises a Town Supervisor and four elected Board members. The Town’s general fund … approximately $1.3 million more than budgeted revenues, and total expenditures during this period were $340,669 less …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Fishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The … in the local administrators’ group and could therefore install unauthorized software or alter the computer …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technology