Search

Selected Aspects of Discretionary Spending

… discretionary spending complied with its guidelines and expenses were reasonable, adequately supported, and properly … discretionary spending complied with its guidelines and expenses were reasonable adequately suppo …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds and District … on its financial statements. Key Recommendations Develop a plan for the use of surplus funds in a manner that benefits … requirements. Report reserve fund moneys separately from other general fund moneys as restricted cash. … …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m

Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual

… Therapy) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … the costs we recommend for disallowance are: $357,063 in excessive allocations of salaries and fringe benefits to the … did not provide services to the SEIT program; $116,069 in excessive compensation paid to the Executive Director and the …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual

Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims

… Medicaid overpaid Ambulatory Patient Groups claims because of deficiencies in the claims processing and payment system. … program reimburses outpatient services through the use of the Ambulatory Patient Groups (APG) payment methodology. The APG system was adopted by the Department of Health (Department) in an effort to more accurately pay …

https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claims

Selected Aspects of Discretionary Spending

… Frontier Transportation Authority (Authority) was created by an Act of the New York State Legislature in 1967 to … operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned … that support overall objectives. The audit identified a total of $2.65 million of Authority spending that was …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

DiNapoli Proposes More Transparency for Fire Protection Costs

… Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection … fire protection services to residents. New York's system for providing fire protection is complex. It can lead to lack … the state in the last three years on financial matters. For a copy of the bill, go to: …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costs

Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)

… Purpose To determine the extent of implementation of the five … on September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid

Overview – Contribution Stabilization Program

… the CSP if they have paid off all previous amortizations, plus interest. As contribution rates become less volatile …

https://www.osc.ny.gov/retirement/employers/csp/overview

Introduction to IT Governance – Information Technology Governance

… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and …

https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governance

State Agencies Bulletin No. 2152

… and escheatment of uncashed payroll checks for calendar year 2022. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned Property Law … uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State agencies to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checks

New York State Comptroller DiNapoli Statement on MTA Finances

… New York State Comptroller Thomas P. DiNapoli issued the following … balance even amid weakness in real estate transaction taxes, a concern my office raised last year. “The plan also … will go towards servicing debt, even as it has pushed out payments to manage its fiscal challenges. Ultimately, the …

https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances

State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget

… the following statement on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal … the Program to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the … state will provide nearly a third of the funding support needed but federal funds are not there and greater clarity …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budget

State Agencies Bulletin No. 2156

… agencies of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with … of maintenance deductions for State employees. Effective Dates: The changes outlined in Item s B-0300 and B-0300A are … page. The effective date should be the first day of the pay period for the check date in which the deduction will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-meals

Lewis County – County Bridge Maintenance (S9-13-3)

… has approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s budgeted … and monitoring of bridges. This Department includes a Highway Superintendent and a contracted professional …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3

State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies

… The New York State Common Retirement Fund (Fund) reached … enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. DiNapoli, trustee of the … adopting or agreeing to adopt disclosures. The New York State Common Retirement Fund is one of the largest …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companies

IX.7.A Funds – IX. Federal Grants

… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … capabilities are not adversely impacted. The need for the establishment of a new fund in SFS is rare. Requests …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-funds

Village of Forestville – Water Fund (2012M-207)

… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207

Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13

Adequacy of 2021 Budgets - City of Rome (S9-21-3)

… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … estimates for significant revenues and expenditures in the 2021 adopted budget. Key Recommendation In consideration of …

https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3

Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14