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Fuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted appropriate procurements, … of goods and services it procured during its response to Superstorm Sandy. Background DMNA assists State and local … Sandy.We considered payment amounts and other risk factors to select and review $320,579 in fuel purchases from eight …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesNon-Emergency Patient Transportation Services (Follow-Up)
… The New York City Health and Hospitals Corporation (HHC) is the largest municipal hospital and health care system in … to patients who require non-emergency transportation for healthcare-related services. These services must be … the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followVillage of Sinclairville – Water Operations (2014M-362)
… of the extent of unaccounted-for water. Village officials have not estimated what part of the unaccounted-for water was …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Mandatory Service Credit Purchase Payments – Enhanced Reporting
… (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or … Revenue Code. Mandatory purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered under Section 414(h). When …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsOptional Service Credit Purchase Payments – Enhanced Reporting
… choose to purchase credit for additional previous public service, they have the option to pay the required … an eligible retirement tax-sheltered plan or account; or Payroll deductions. If a member requests to pay through … a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsLocust Valley Water District – Budgeting (2013M-179)
… of Oyster Bay, in Nassau County. The District is governed by an elected three-member Board of Commissioners consisting …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179XIV.13.A Overview – XIV. Special Procedures
… a General Ledger Journal Entry (Journal ID beginning in 'LP') to reclassify the charge from the clearing account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewTown of Stanford – Financial Condition (2013M-225)
… to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden City … Floral Park, West Hempstead and a portion of Malverne in Nassau County. The District is independent and governed by …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed. To … rate. Process and Document Preparation: To process a payment, Agencies must submit a regular voucher, noting the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … Monitor each project by requiring the Treasurer to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Comptroller DiNapoli Releases School Audits
… Payroll calculation errors cost the district $3,638. In addition, errors totaling $9,100 occurred with manual … only paying for transportation for students that lived in the district. Auditors requested documentation for 300 … that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… the Program The New York State Health Insurance Program (NYSHIP) covers over 1.2 million active and retired State, … and school district employees, and their dependents. NYSHIP’s primary health benefit plan is the Empire Plan. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryComptroller DiNapoli Releases Municipal Audits
… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsElectronic Fund Transfer Instructions
… following banking information when sending an ACH, Book Transfer, CHIPS, EFT or Federal Wire payment to the New York … the following banking information when sending an ACH Book Transfer CHIPS EFT or Federal Wire payment to the New York …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsComptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… for hospital services according to contracts it negotiates with member hospitals. Empire’s contracts with member hospitals include rate schedules for the payment … blood) that are not covered by fee schedules. Contracts with many of Empire’s member hospitals limit payment amounts …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followII.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewState Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … to district officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits