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Town of Danby – Audit Follow-Up (2022M-8-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… received $1.06 in return (the same as in FFY 2022). The national average was $1.32. New York's balance of payments … it received $1.06 back in federal spending, lower than the national level of $1.32. FIGURE 1 – Per Capita Balance of … to the federal treasury was 27.8 percent more than the national level. As shown in Figure 3, New York’s per capita …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli: Binghamton City School Finances Progressing
… budgeting and proactive financial planning by officials in the Binghamton City School District have helped to improve … by State Comptroller Thomas P. DiNapoli. “School officials in Binghamton have worked diligently to keep their district’s … agreements have enabled the district to weather reductions in aid and limited growth in local revenues. However, careful …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases School District Audits
… overestimated appropriations by a total of $2.3 million from 2015-16 through 2017-18 and annually appropriated an … by approximately $1.2 million or 8 percentage points. In addition, the board has not adopted a comprehensive … education financial activity was not accounted for in the correct fund. Certain literacy program revenue was …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2015. Background Hawthorne is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Hawthorne is reimbursed for preschool special education services through rates set by … Hawthorne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… bookkeeper, who performs all financial duties, including online banking, on her personal computer. The bookkeeper … collects, records and deposits receipts and makes online transfers without oversight, including inappropriately …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-121
… by the New York State Police Investigators Association in Bargaining Unit 62 Background The emergency appropriations … increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. OSC will be processing the … will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-121-2010-salary-increase-state-police-employees-represented-new-york-stateCity of Lockport -- Budget Review (B18-1-10)
… an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings During our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Audits
… Services (DSS): Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (2016-N-6) The city’s …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… recipients are also enrolled in Medicare, the federal health care program for people 65 years of age and older and … Generally, Medicare is the primary payer for medical services provided to dual-eligibles. Medicaid then …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followDriver Responsibility Assessment Program
… and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle and Traffic Law (Law) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programAudit of the Tuition Assistance Program at Stony Brook University
… the State University of New York system and is located in Suffolk County on Long Island. Stony Brook offers 68 … matriculated. Many of the incorrect certifications result from students not enrolling in at least 12 credits that were … should recover $4,170,880, plus applicable interest, from Stony Brook. The State Education Department should work …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityCapital Planning
… capital planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority … and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, … assets by importance, nor a schedule of replacement based on asset condition. Key Recommendations Require divisions to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCompliance With Executive Order 95 (Open Data)
… with EO 95 into Parks’ core business and planning strategies. … To determine whether the Office of Parks …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, … are based on fixed fees. The New York City Department of Education (DOE) refers students to Through Ages and pays … rates, as warranted. Remind Through Ages’ officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… awarded by DHS. DHS has a number of tools to guide its rate setting, including a model budget tool used to negotiate … to track approved amendments that contribute to contract rate adjustments. For City fiscal year 2016, DHS housed a … and rate-setting process. There were no written standard operating procedures for key aspects of the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… were not factored into the claim payment. Under the new APG system, the Department assigned providers new APG rate codes and deactivated the rate codes used under … providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… under the Reimbursable Cost Manual (Manual) issued by the State Education Department (SED). The audit covers the two … 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant teacher …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2