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Oversight of the Title Insurance Industry
… October 9, 2018. About the Program DFS is responsible for regulating all insurance in New York State, including … other penalties for inappropriate expenses and improper business conduct have not been commensurate with the concerns … in these areas. In 2014, legislation was enacted to license title insurance agents. As of August 2018, 2,727 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 92-32
… immediately reconveying it (1989 Opns St Comp No. 89-29, p 69; 1981 Opns St Comp No. 81-203, p 216). Since the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… Subway Metrics (2018-S-72) Under the Public Authorities Law, the MTA is required to issue an annual report on its mission statement, measurements, and performance … the goals the MTA cites in its annual report is to provide on-time and reliable service to customers. Auditors found …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTaxable Travel
… New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. … was not in travel status because his alternate work locations were within 35 miles of his official station. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelImproper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Improper Payments to a Dentist (Report … 1, 2009 through September 30, 2012, Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Treasury to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel … all clients. Require clients to provide work and/or school schedules in order to ensure that individuals are only …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $103.7 … has not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of Lebanon – Justice Court (2013M-247)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background … four council members, is the legislative body responsible for managing Town operations. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Medicaid Program – Medicare Part D Clawback Payments
… 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and Medicaid (“dual-eligibles”). The Department … government to cover part of the cost of prescription drugs for the State’s full-benefit dual-eligible population. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt … the city’s finances.” “As the seat of state government and home to world class hospitals and institutions of higher … and now stands at nearly 98,000. Also, the city’s median home value of $180,000 is higher than the statewide city …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsVI.I Overview – VI. Budgets
… which are statutory authorizations to spend for specific purposes, become law, the State Comptroller will … amount for the Federal Grant Award, and the Project Child is the funding allocation to specific project … of this Guide for more information. The agencies will create, approve and post the Budget Journal to create the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewVendRep System Contract Search
… viewable only by your authorized users and the contracting vendor. For any contracts with other State contracting … criterion to the search or “Remove” to clear it. Vendor Name Search for contracts by Vendor Name using the following options: “Contains,” “Does …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-search