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Towns’ Road Management Plans (2014-MR-2)
… [read complete report - pdf] We also released nine letter reports to the … services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by … Additionally, New York State Highway Law requires an annual agreement between the highway superintendent and town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Wage Theft Investigations
… To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and … December 20, 2013. Background The Department's mission is to protect workers, assist the unemployed and connect job … to jobs. Its Division of Labor Standards (Division) is committed to safeguarding New York State workers through …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsComptroller DiNapoli Releases Municipal Audits
… audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal … town to unnecessarily pay significantly more than needed. Village of Endicott – Budget Review (Broome County) The …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… controls both individually and collectively and will help you place the internal controls in context. CIA Triad The CIA … and complete data is essential for good decision-making. What good is the information if it cannot be trusted? … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsSky Light Center Inc. – Supported Housing Program
… supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and provide necessary related services. Sky Light … supported housing staff periodically perform the required apartment visits and expeditiously resolve any identified …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… compact contract with the Foundation, and the process for developing and monitoring its annual budget for the period July 1, 2011 through June 30, 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Long Island Association for AIDS Care, Inc.
… was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and the Department of Health AIDS Institute (Institute) reimbursed for appropriate expenses under the terms of contract C023121. … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incComptroller DiNapoli Releases School Audits
… Devices and Conflict of Interest (Nassau County) There was no written policy for notifying the district’s … contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… were partially implemented. One recommendation was not implemented. For example, the city has taken steps to … contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… lacked adequate oversight of the third-party liability recovery process to ensure that all available recoveries are … our audit scope: HMS did not bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs … Third-party insurers often denied claims HMS submitted for recovery for reasons that could be rectified, but follow-up …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or … a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … local road and bridge program, etc.) Project Activity is a Project Costing chartField used to define the lowest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Railroad subsequently dropped out of the contract.) In July 2017, LIRR exercised its first option for an additional 110 … delays as of September 2020. Accepted 62 rail cars, as of July 31, 2020, with deficiencies under a Conditional …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementCollection and Use of the Motor Vehicle Law Enforcement Fee
… 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile insured in the … for the State Police. The Division funds grants to assist law enforcement agencies such as police departments and district attorney's offices to combat motor vehicle theft and insurance fraud. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDiNapoli Releases December State Cash Report
… funded payments to the Essential Plan program). Spending was $213.3 million higher than the projections in the … Fund ended 2016 with a balance of $9.1 billion, which was $98.3 million lower than the projections from the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … assess the internal controls over justice court operations for the period January 1, 2012, through May 22, 2013. We … for the 2013 fiscal year totaled $555,463 and were funded primarily with real property taxes and State aid. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221CUNY Bulletin No. CU-712
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endComptroller DiNapoli Releases School District Audits
… board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. … fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times … Activities (ECA) fund operations. Auditors found 15 of 113 disbursements totaling $44,166 did not have disbursing …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Act and the Syracuse Industrial Development Agency . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … for 25 developments comprising a total of 3,567 units in eight towns and villages. The developers of 21 of these …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … reasonable. The proposed budget includes appropriations for overtime salaries totaling $2.7 million, which may not be … Annual overtime costs averaged approximately $3 million for the last five completed fiscal years. Town of Minisink – …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0