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Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for … The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Champion – Information Technology (2014M-130)
… computer-processed data. The Clerk backs up data to the machine that she is currently working on and not to an …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct … funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, from 2006 … as intended; however, we were unable to fully account for providers' use of RTR funds because these funds were …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, issued December …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesState Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Although the Treasurer prepares monthly reports to account for the District’s financial activities and files an annual update document with the State Comptroller’s Office each year, the … for payment because the Board is not reviewing monthly bank statements or bank reconciliations. Although the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140State Agencies Bulletin No. 290
… and policies. Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared by the Office of the State Comptroller (OSC) and mailed to the agency … NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 17 State Income Tax The total State tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingState Agencies Bulletin No. 2243.2
… – (indicates if the request failed due to insufficient funds) Date Processed – (date the reversal of funds was successfully recovered) ** Please Note: If an … AC230, includes all instances where OSC is holding funds but no correct AC230 worksheet has been received. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportState Comptroller DiNapoli Releases Municipal Audits
… to appear. Since the appointed (interim) justice took over, 48 tickets have been adjudicated and closed, including … accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… of the FIDA’s expenses and not those of other entities; Cease making commercial loans directly or through the FLDC … of the FIDA’s startup capital from the FLDC and cease providing gratuitous cash payments to the FLDC; and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesOpinion 2010-3
… contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a … fire company and a town on behalf of a fire protection district is subject to referendum requirements. You also ask … of fire protection within a town fire protection district (Town Law §184 [1]). 1 The contract may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… end of the day. The system has three components: a toll tag (or transponder) that can be placed inside the car; an … antenna located in the toll lane, which reads the toll tag and collects the toll; and cameras to identify cars … can purchase; and maintaining a database to track the sale of OTG tags to prevent their sale to repeat offenders …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… checks have an “A” with a smaller “SSP” in front of it. Information on how to reissue or cancel other types of checks … by the Workers’ Compensation Board P Comptroller's Refund Account Chapter XII.9.G – Reissuing or Cancelling a Refund … when entering the stop request. Check Type Remit Set ID Bank Set ID Bank Code Bank Account Code Vendor (regular and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility bills. Ms. Rose, 40, of Mount Vernon, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-payments