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Controls Over Cash Advance Accounts
… Findings At one OCFS facility, cash receipts from a small Café, which is part of a training program for residents to … Office to establish a dedicated account for the Dugout Café operation and separate the duties related to maintaining …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCity of Troy – Budget Review (B5-16-15)
… expired CBAs and be prepared to provide for funding in the event that any of the CBAs are settled in 2017. Be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for the reconciliation … of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The … does not receive interim financial or operating reports, bank statements or bank reconciliations from the Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… 27, 2013. Background The Town of Ripley is located in Chautauqua County and had a population of approximately … budgets for one district were unreasonable, resulting in annual operating deficits and declining surplus. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Comptroller DiNapoli Releases Municipal Audits
… written policies and procedures for purchasing fuel from gas stations and monitoring fuel held in reserve tanks. In …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… Authority of the State of New York, Mission Statement and Performance Measures (2013-S-13) Auditors found the … its customers, particularly in the areas of project design and construction. Also, construction clients expressed … flagged conditions, and DOT was not always notified of red flags within one week, as required. In a follow-up …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
To assess the extent of implementation of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents Committee Report 2019N8
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followState Comptroller DiNapoli Releases School Audits
… District – Claims Auditing (Suffolk County) Except for minor discrepancies, auditors found that claims were for …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… processing the disenrollments. The Department can recover premium payments made to MLTC plans for ineligible enrollees. … was to determine whether the Department made improper MLTC premium payments on behalf of ineligible enrollees. The audit … we determined Medicaid paid $2.8 billion in MLTC premium payments on behalf of 51,947 recipients who received …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires that the … Revenue agreements are created in the Customer Contracts Module and require a New York State Customer ID. … transactions cannot be bulkloaded into the Customer Contracts Module. All agencies, both Online and Bulkload, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… financial statements and other reports which present fairly and with full disclosure the financial position and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesState Agencies Bulletin No. 1937
… purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments. Affected Employees … York and the Public Employees Federation (PEF), provides for a change in the calculation of overtime. Prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicSelect Financial Management Practices at the Office of Transportation and Parking Operations
… university centers operated by the State University of New York. As of fall 2019, about 26,800 students were …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… owner of MAK Limo, pleaded guilty in Ulster County Court before Judge Brian Rounds. He faces up to 15 years in prison … health of millions of New Yorkers.” “Such rampant fraud as this crosses multiple counties in this state and normally … in here and working collaboratively with us, permitting me to designate one of his attorneys as assistant district …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingDiNapoli: Fix Delays With Child Support Payments
… hurt the families and children that need this money. It's important for state officials to work closely with local … the district made appropriate efforts to locate the payee, it can order the money to be returned to the payer or …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsState Police Bulletin No. SP-195
… information: April 2016 Earnings Begin Date: 04/05/2017 or last day the employee was eligible between 04/07/2016-04/05/2017 Earnings End Date: Same as Earnings Begin Date Earn Code: SPP (SP Lump Sum .5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeSignal Maintenance, Inspections, and Testing
… Purpose To determine if the Metropolitan Transportation Authority’s New York City … preventing subway delays. On much of the current system, if a signal malfunction occurs, a portion of the track must … To determine if the Metropolitan Transportation Authoritys New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingOpinion 89-36
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has a period of probable usefulness of … permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … paid approximately $4,000 more than the state contract price for the more than 16,700 gallons purchased during the … recorded collections and disbursements and maintained current and accurate records and reports. In addition, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… collections totaled $836,660 and accounts payable and payroll disbursements totaled $590,354. In addition, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70