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Pre-Audit - State Insurance Fund
… Legislative Session 2017-2018: A.10616 (Simon) – Relates to the pre-audit of expenditures from the state insurance … comptroller; repealer. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-0Tonawanda City School District - Procurement (2023M-108)
… [read complete report – pdf] Audit Objective Determine whether Tonawanda … (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Wadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately … analyses. Accurate laboratory test results are essential to health assessment and disease or environmental exposure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programPavilion Central School District – Claims Audit (2024M-108)
… department head and/or approved by the purchasing agent. 50 claims totaling $88,000 lacked information to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases totaling $165,747, which were subject to the Policy. Four contracts for public works purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Agencies Bulletin No. 1375
… agencies of the updated IRS tax withholding requirements for 2015 and other related topics. Affected Employees … Administration paychecks dated January 14, 2015 Background For 2015, changes have been made to: Federal Income Tax … The Federal income tax withholding rates have changed for 2015. The new withholding tables can be found in IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015State Agencies Bulletin No. 1455
… agencies of the updated IRS tax withholding requirements for 2016 and other related topics. Affected Employees … Administration paychecks dated January 13, 2016 Background For 2016, changes have been made to: Withholding Allowance … The Federal income tax withholding rates have changed for 2016. The withholding tables can be found in IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Town of Pitcairn – Claims Auditing (2024M-69)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … on these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… (MCOs) that contract with the Department of Health (DOH) to provide health services under the state’s Medicaid … least $6.6 million in improper and questionable payments to ineligible providers over a four-year period, including almost $60,000 in payments to pharmacies for medications that were prescribed by …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsOpinion 90-49
… of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as … rejected this interpretation, stating as follows (230 NY at 409): The plaintiffs construe this to mean that payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 90-57
… fire department, the board of trustees is required to appropriate annually the amount needed to fund the program …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-36
… The town in question has developed an extensive park system and at least one of its parks is located in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… state slowed. The city’s collections increased by 24.9%, from a relatively weak $1.9 billion in April-June 2021 to … state slowed to 2.6% over the same period last year, going from $2.7 billion to $2.8 billion. Only a handful of counties … every county and city saw their collections grow, ranging from 0.2% to 16.3%. DiNapoli said local officials should …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… is just, true and correct and, therefore, appropriate to pay. An employee’s supervisor and the Finance Office … are just, true and correct and, therefore, appropriate to pay. To meet this requirement, employees may, in either the … is just true and correct and therefore appropriate to pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Provider Identifiers (NPIs) to be included on Medicaid claims. This screening and provider enrollment process … , DiNapoli’s auditors found that a significant number of claims were paid even though they did not have a proper NPI … patients. Processing weaknesses in eMedNY, the Medicaid claims processing and payment system, allowed $1.5 billion in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Departments of Social Services (Local Districts) and the NY State of Health (NYSOH, the State’s online health insurance marketplace). Local Districts …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesMonitoring of Construction Management
… contracts that were active between April 2015 and July 2020 and additional information provided by the Office … engineering, and construction management services for buildings statewide. To achieve its mission, the Office’s … construction projects. After completing the bid process for services, the construction management consultant with the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOrleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … as abandoned property. After we brought these actions to her attention, the Treasurer took immediate corrective …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… excess reserves or reducing allocations for future award years. We found 36 instances of owners and/or tenants …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding