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Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs … 1, 2011 through June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Quality Care, Inc. (KQC). The New York City Department of Education (DoE) pays tuition and fees to KTI using rates … filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June … services. The personal service disallowances consisted of $44,824 in excess salary costs for its Executive Director, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … back to January 2022. About the Program The Department of Health (Department) administers the State’s Medicaid … 224 million claims, resulting in payments to providers of nearly $38 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … 313 million claims, resulting in payments to providers of more than $36 billion. The claims are processed and paid … for inpatient claims that were billed at a higher level of care than what was actually provided; $1.1 million was …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021City of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Higher Education – 2021 Financial Condition Report
… Online course enrollment for the State University of New York (SUNY) increased by 13.6 percent in the 2019-20 … instruction in 2018-19 academic year was 5.6 percent. Of the 220,103 students in 2019-20 academic year that … Assistance In the 2020-21 academic year, average costs of tuition and fees for full-time, in-state students for SUNY …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … creating the State Liquor Authority and the Division of Alcoholic Beverage Control (both commonly and hereafter … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followCUNY Bulletin No. CU-712
… Background To correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… all of the jobs lost during the recession and from the closure of two area hospitals, job growth has picked up over … accounting for one-fifth of the jobs (9,250). Despite the closure of two hospitals in the area, the health care sector …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… are in the Bronx. Policy and Fiscal Resources Federal funds for the state from the Infrastructure Investment and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycOpinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town program conducted at a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… energy services, including but not limited to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or manage energy systems or equipment to improve the energy efficiency of, or … v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and Accounting", Glick, …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1073
… of the street and check for acceptable abbreviations. HOUSE NUMBER NOT VALID Supply a house number or verify the existing house number with the employee. INCORRECT OR MISSING …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableState Comptroller DiNapoli Releases Audits
… recipients who appeared eligible for Medicare based on age were not enrolled in Medicare. Medicaid could have potentially saved $294.4 million on behalf of these recipients for claims that could … June 30, 2021, the Gavras Center reported approximately $4.3 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsBeacon City School District – Claims Auditing (2016M-20)
… of our audit was to examine the claims audit function for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 and 2015-16 fiscal years were $64.6 million … auditor. The Board did not provide purchasing policies for the claims auditor to use as guidance when auditing the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Controls Over Cash Advance Accounts
… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Painted Post – Board Oversight (2017M-92)
… technology (IT). Various departments had different ways of recording employees’ time worked or leave usage. Trustees did … the Clerk-Treasurer’s records and reports as required by law. Key Recommendations Adopt policies and procedures over …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for … had purchase orders that were approved by the District official making the purchase. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58