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Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood … a well-designed system of internal controls over the claims audit process. Due to this system of internal … They reviewed 110 claims totaling $414,749 of the 1,104 checks paid during our audit and found that the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals … State Medicaid program, administered by the Department of Health (Department), provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsXIV.13 Prompt Payment Interest – XIV. Special Procedures
… the Statewide Financial System SFS as well as a summary of State Archives and the Office of the State Comptroller OSC requirements related to this feature …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestCUNY Bulletin No. CU-431
… State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med Deficiency GARNSH Garnishment 603 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorDiNapoli: Town of Altona Official Misused $23,500
… and recreation fees, $4,146 in code enforcement fees and $800 in town hall rental fees were not deposited. In August …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Excessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfAccountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfOpinion 88-1
… purposes if the proceeds from the sale of the parcel are used by the village to purchase or lease a parking lot as … to convey unneeded real property, municipal lands which are impressed with a public trust may not be alienated … that lands held for the purpose of public parking are similarly impressed with a public trust and, therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesTravel Card Transactions
… was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development … provide the information necessary to reconcile the travel card bill and dispute potentially fraudulent charges. When …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … provide taxpayers with information about why resources have been set aside. The Board is responsible for the overall … and improving the Town’s capital assets over time would have been more transparent to the Town’s residents and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Internal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Department of Motor Vehicles Department management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move monies without adjusting the … as well as other required fields stated below. Operating Transfers are authorized in various State laws but the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceCUNY Bulletin No. CU-288
… accordance with the 2003-2007 agreement with the New York State Nurses Association (Bargaining Unit TE) and the City … Jr. are eligible for the following Health Specialty Differentials: Full-time employees who are Active on 12/15/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialMaine-Endwell Central School District – Financial Condition (2013M-49)
… 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark … and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374