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Comptroller DiNapoli Releases State Audits

… business purposes. However, about $39,000 of the account expenditures took place without evidence of required … School had poor controls over its general school fund bank account. In addition, auditors concluded that the school …

https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-audits

Capital Planning

… Frontier Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans ensure the highest priority … authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA …

https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planning

Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery

… State costs related to site investigation and remediation, bill for and collect these costs from responsible parties in … (Program), also known as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, …

https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recovery

Pipeline Safety Oversight

… Conservation: Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) Department of …

https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversight

Medicaid Program – Improper Payments to a Physical Therapist

… whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guidelines and whether … who owns and operates Madison Physical Therapy located in Brooklyn, New York. Mr. Amir’s patients are primarily …

https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapist

Compliance With the Clery Act

… for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires … Act requires all public and private colleges participating in federal Title IV student financial aid programs to prepare … (DoE) annually. SUNY, the largest public university system in the United States, consists of 29 State-operated colleges, …

https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-act

Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011

… with other hospitals do not have such limitations. From January 1, 2011 to March 31, 2011, Empire paid $24 … claims we reviewed, Empire paid hospitals about $279,000 (or 344 percent) more than the costs of the special items in … We were unable to obtain supporting documentation from 13 hospitals for 44 selected claims for special items. …

https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-through

Town of Groton – Long-Term Planning (2022M-113)

… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and … Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 percent) were at or beyond …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113

Internal Control System Components

… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …

https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-components

Arrochar Meats, Inc.

… and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly …

https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-inc

SUNY Bulletin No. SU-345

… Purpose: The purpose of this bulletin is to explain the OSC and agency procedures for the use of the … calculation of Compensation for affected records, which do not have an existing row on the Job Date page, with an effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-suny

Oversight of International Offices

… Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign … helps businesses increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct investment …

https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-offices

Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)

… Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2

Newark Valley Central School District – Procurement (2022M-60)

… professional services. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… (See Section 2.K - Authorized Signatures of this Chapter, for additional information). Further, all contracts or … Acknowledgment of Contractor’s Signature of this Chapter, for additional information). Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

VI.1 Budget Control – VI. Budgets

… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of detail …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-control

East Meredith Rural Fire District – Financial Activities (2021M-26)

… complete report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of … additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded all transactions … totaling $11,478. Audit the Treasurer’s records. While we found that financial transactions were appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by … $2.8 million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27