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Independent Oversight: OSC's Contract Review Safeguards Public Funds
… way the Office of the State Comptroller (OSC) exercises this responsibility is through the review of contracts. This independent oversight deters waste, fraud and abuse; … of dollars in contract spending should be enacted in this legislative session. Background: The Benefits of OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsNew York’s Economy and Finances in the COVID-19 Era
… than 29 percent since February, to 64,551 as of September. This group includes certain noncitizens whose authorized stay … Division of the Budget (DOB), projects Medicaid enrollment this fiscal year to exceed 7.1 million, an increase of nearly … of tax revenues, which remain projected at $74.5 billion this fiscal year, a decline of $8.4 billion or 10.2 percent …
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases Audits
… Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (2022-S-16) … A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s reimbursement for services … be monitored throughout treatment and recovery. Generally, outpatient services are medical procedures that can be …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… officials are unable to find a resolution establishing this reserve, and it is overfunded. The current balance in … overestimated appropriations in the adopted budgets. This budget practice generated approximately $1 million in … the district’s procurement policy for purchases requiring quotes and purchases subject to competitive bidding. However, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsXVIII.1 Capital Projects – XVIII. Capital Projects
… and public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipBenefits
… 13 paid holidays annually Flex spending accounts Health Care Spending Account – provides employees the opportunity to … health-related expenses with tax-free dollars. Dependent Care Advantage Account – provides employees the opportunity to pay for child care, elder care or other dependent care expenses on a …
https://www.osc.ny.gov/jobs/benefitsCity of Oswego – Community Development (2015M-108)
… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter … City of Lockport Budget Review B11616 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… if the amounts reserved are necessary and reasonable, transfer excess funds to unrestricted fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in … Auburn Enlarged City School District Employee Compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsEast Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … East Quogue Union Free School District Selected Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… ensured disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested … did not always ensure they were properly authorized and supported. Officials: Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… basis. Annually document the evaluation of the Agreement’s effectiveness. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
Determine whether the Town of Vestal Town former police chiefs former chief separation agreement and related severance payments were supported and accurately paid
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Springfield – Credit Card Purchases (2020M-138)
… supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure … supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior … card claims to the credit card statements before approving payment. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
Determine whether the Board effectively managed general highway and sewer district fund balances and reserves and has multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92Minerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… 29, 2014. Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and … the Town pursuant to a written agreement. The Department is governed by a Department President and a five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial