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Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Johnson City Central School District – Financial Condition (2015M-204)
… Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andLongwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309State Agencies Bulletin No. 1934
… dues (Deduction Code 491) and increase the current amount from $31.40 to $32.11. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationNorthern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. … Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except as specified …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… New York on solid financial footing. There are cautionary signs in the global marketplace that should be watched …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… an adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through … adequate policies and practices for collecting unpaid parking fines. The Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Comptroller DiNapoli Statement on Earth Day 2016
… P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big or small, that can help mitigate climate change and help save the planet. … world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report … integrated preschool classroom within its early education center. Elmcrest is authorized by SED to provide preschool … Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… we audited travel expenses for the high-cost travelers in the State as well as other outliers. Auditors focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0State Comptroller DiNapoli Releases Municipal Audits
… were issued. Village of Monticello – Payroll (Sullivan County) Village officials did not ensure that employees were … resulting in overpayments of about $12,800. Rockland County – Budget Review (B22-6-9) Auditors found that the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed for the three fiscal years ended June 30, 2011. Background The Sunshine … are funded by the New York City Department of Education (DoE), as well as other school districts and counties whose … CFRs and tuition rates as appropriate. Work with Sunshine Developmental officials to help ensure that …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualInternal Control System Components
… Government (Standards). The Standards form the minimum expectations for internal control in State agencies and … relate to them. The Internal Audit Unit reports to the Director of the Risk Management Unit, who also functions as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… which plan pays the full benefits first (primary payer) and which plan pays remaining expenses second (secondary payer). This is necessary to prevent duplicate payment of … plans), making Emblem both the primary and secondary payer. For instance, in the case of a married couple where …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsState Agencies Bulletin No. 2198
… Taxable Gross amounts. W-2 Distribution: The agency address will be used as the return address for the 2023 Form W-2 Statements. For employees who … form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed in PayServ. If no mailing address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… Generally, outpatient services are medical procedures that can be performed in the same day. Medicaid uses the All …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claims