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Town of Delhi - Highway Department Leave Records (2020M-53)
… complete report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town officials did not accurately … Determine whether Town of Delhi Town officials accurately maintained Highway …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174IX.12.H Key CMIA Documents – IX. Federal Grants
… expected to be made for each covered program (e.g., payroll, and non-payroll), and methodologies for both development of required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology … City of Niagara Falls Financial Management and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47State Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … January 14, 2021 (Institution). OSC Actions At the request of Civil Service Employees Association (CSEA), Local 1000, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseConclusion – Travel and Conference Expense Management
… to occur and not be detected. The managers of each organization should implement controls that will minimize the … policy specifically designed to meet the needs of your organization; adoption of federal lodging, meal and mileage … The managers of each organization should implement controls that will minimize the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionUse of Vendor-Supported Technology
… including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… to New York State Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, … continued partnership in fighting corruption.” “Today’s arrest was the result of a lengthy investigation by the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementMedicaid Program – Medicare Part D Clawback Payments
… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… of community service, and was ordered to pay back the money. “Mr. Cesar tried to fake a lost check in an effort to scam the state’s retirement … a loan from the NYSLRS, then claimed the $3,880 check was lost to get another check for the same amount. Since taking …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… provides transportation to medically necessary services for recipients who are unable to obtain transportation on … verifiable records necessary to support Medicaid payments for a period of six years. If the information is incomplete, … transportation claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followDiNapoli: Springport Town Clerk Faces Criminal Charges
… on a town computer to boost her retirement benefits with the New York State and Local Retirement System, State … was charged with offering a false instrument for filing in the 1st degree, computer trespass and official misconduct, following an investigation by the Comptroller, New York State Police and the Cayuga County …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … Determine whether Tioga County County Department of Social Services Department officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Whitney Point Central School District – Information Technology (2023M-179)
… potential inability to communicate during a disruption. In addition to sensitive IT control weaknesses that we … user accounts (4 percent) that were not needed and/or used in more than five years. All of these user accounts were … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Cheektowaga Central School District - Capital Project Management (2022M-90)
… $2 million for five professional service contracts and 39 change orders without obtaining competitive pricing. As a … process. The Board did not review or approve 51 change orders totaling $814,900 that increased Project costs and four change orders totaling $120,900 that reduced Project costs, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Putnam County – Court and Trust Funds (2024-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6