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City of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … 50 City employees. The City faces potential increased salary and wage costs when these agreements are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Accounts Payable Advisory No. 37
… to Financial Operations (GFO), Chapter XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Chapter XII, Section 6.Q - Paying and Reconciling Travel Card Charges and Chapter XII, Section 6.Q - Paying and Reconciling Non-Employee Travel (NET) Charges . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health … 2015 through May 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services …
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 covers a period of time (e.g., grant period) designed to … a unique product, service or result. In the SFS, a project is used to collect and track costs related to those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologySky Light Center Inc. – Supported Housing Program
… to enable these individuals to live more independently in a community setting and to reduce homelessness, … cost of $1.3 million. Key Findings We identified $125,302 in unsupported and/or inappropriate personal service expenses … payments to management. We also identified $295,321 in unsupported and/or inappropriate non-personal service …
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 prior compact contract. The revised contract increases the fee from 1 percent for the 2012-13 school year, …
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.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incComptroller DiNapoli Releases School District Audits
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four … by approximately $1.3 million or 6 percentage points. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-712
… To correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to … Institution paychecks dated 07/01/2021. OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… for the Town’s accounts, any type of budget information on a timely basis or a list of reconciled bank account balances on a monthly basis. The justices did not perform a monthly … the JCF. Perform a thorough audit of the Court’s records on an annual basis and document evidence of the audit in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of six related MTA agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in operation, with a …
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
… Purpose To determine whether the Department of Financial Services … (Division) and the Division of State Police (State Police) have ensured that such revenue was spent appropriately. The … visit grantees to monitor how they are using funds, but do not review documentation supporting payment requests and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDiNapoli Releases December State Cash Report
… percent, from the same period last year to $53.2 billion and were $29.9 million lower than mid-year Financial Plan … than $1 billion,”DiNapoli said. “The timing of payments and the level of financial sector bonuses will influence … receipts exceeded original projections by $40.8 million and mid-year projections by $478.8 million, primarily because …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and the traffic district fund, both of which have fund balance deficits. Village of Hunter – Cash Receipts and Board … fund money. SIDA’s audited financial statements show that over $2 million is due to the city from the fund. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Towns’ Road Management Plans (2014-MR-2)
… [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns properly maintained … highway superintendent and town board for the expenditure of highway funds. Once a plan is implemented, town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Wage Theft Investigations
… whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April 1, … reports. Employers may be allowed a payment plan for restitution, but the Division has not established … manage the current cases and backlog. Develop criteria for investigators to use to determine if a payment plan …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by the county clerk and surrogate’s court were up-to-date and complete. The treasurer established adequate …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… employees were paid for hours that did not match the payroll registers, at rates that were not board approved and …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … maintain records prior to April 2009. The travel expenses for the 27 Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Oversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 … process for collecting and reviewing districts’ Plans, we identified risks with how it reimburses claims submitted … process is lengthy, taking an average of 290 days, which can affect districts’ ability to undertake projects. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-funds