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Selected Employee Travel Expenses
… employees was appropriate, we audited a total of $588,029 in travel expenses for 17 Department of Health (Department) … to inadequate Department oversight. Of the $121,727 in travel expenses we examined for the three employees, we … Specifically, the Department overpaid $3,939 due to errors in applying travel rules and other wasteful spending, and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … (OSC) prepares the State’s financial statements in compliance with Generally Accepted Accounting Principles … the vendor provided the goods or services that resulted in a claim for collection from the State. The Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … scheduling, over $60,000 of these overtime payments could have been avoided or reduced. In addition, 10 employees were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time … technology (IT) policies and procedures were adequate for the period June 1, 2007, through November 7, 2012. Background … Develop policies and procedures to protect and ensure that all personal, private and sensitive information is removed …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … deficit in 2012, primarily because sewer revenues were not sufficient to cover operating costs; and the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
Village of Cuba Sewer Fund Financial Condition and Records and Reports 2013M15
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2019, eMedNY processed over 244 million claims, resulting in payments to providers of more than $35 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Medicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) obtained Medicaid pharmacy services … care organizations (MCOs), which arrange for the provision of pharmacy services for Medicaid recipients and payments to … Under FFS Medicaid, the Department has taken a number of actions to help ensure pharmacy services are provided in …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careMedicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2020, eMedNY processed over 227 million claims, resulting in payments to providers of more than $36 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020City of Newburgh – Budget Review (B6-13-21)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Yonkers – Budget Review (B19-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $628.5 million for the Yonkers Public Schools (District) and $590.8 million for the City. The 2019-20 budget …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… for ESA and was never used as intended: for the initial acceptance and inspection of M-7 cars. Moreover, except for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… Lynch, that will look into “disparate racial impacts” from its employment practices on its hourly workers. As a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditChild Care Licensing and Inspection
… about unlicensed or unregistered child care providers, it does not have proactive measures in place to identify illegal child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedOversight of Industrial Hemp
… Research Pilot Program (Program) in accordance with federal and State requirements. The audit covered the period … clothing to building materials and biodegradable plastics. Federal and State law define industrial hemp as any part of … (THC) concentration of no more than 0.3 percent. The federal Agricultural Act of 2014, among other actions, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is … has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. Key Findings The method of … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … properly documented. A full-time officer did not appear to have worked certain hours claimed on his timesheet and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … located in the Southern Tier of Western New York and has a population of approximately 50,000 residents. The County is … staffing, particularly, an insufficient number of part-time officers. Had the Sheriff’s Office had sufficient …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Am I Required to Have an Audit?
… with nationally recognized auditing standards by external auditors who are independent of the local governments they audit, either … certified public accounting firms or organizationally independent government auditors. Sometimes confusion arises …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit