Search
SUNY System Administration Office – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental … most reasonable and economical method of travel ($4,821 in car service charges). Key Recommendation Recover the $200 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. Key Findings The Authority did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… drugs, duplicate procedures, transportation services, eye care services, and nursing home and other services. At …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Temporary Holding Account Rebate Revenue 2019S27
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… property throughout the City – approximately 1.05 million properties per year worth a total market value of more than … New York City Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties every five years. There are four tax classes for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
To determine the extent of implementation of the ten recommendations included in our initial audit report Oversight of Security Expenses in Single Adult and
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… use a competitive process to procure goods and services. For example, auditors found that district officials paid a … to competitive bidding. They also did not issue requests for proposals for six of 10 professional services providers that were paid …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Broome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … did not review the Treasurer’s reconciled bank statements. For two disbursements, a Company member or a family member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Emergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland … 911 systems and operations, for the period January 1, 2014 through October 5, 2016. Background To fund E911 systems, … such as sending text, picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extra