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IT Asset Management (2022-MS-2)
… District [pdf] , Phoenix Central School District [pdf] , Pine Bush Central School District [pdf] , Randolph Central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … This is in reply to your letter asking whether a town of the second class may establish a capital reserve fund for … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Agency's budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years … one of the greatest risks facing the global economy, and many of the investments of the New York State Common … companies in the Fund's portfolio asking them to explain how they could adapt their business models to increase the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union … whether existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive … Central School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… whether Medicaid made improper payments on behalf of recipients with Department of Health-authorized overlapping Medicaid and Essential Plan … through November 2022. About the Program The Department of Health (Department) administers New York’s Medicaid … whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andState Comptroller DiNapoli Releases Municipal Audits
… between one and 131 days before they were approved, and 306 checks, totaling almost $2 million, had only one of the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency Finance Office … is just, true and correct and, therefore, appropriate to pay. An employee’s supervisor and the Finance Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDepartment of Transportation Bulletin No. DOT-37
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates The 2020 Shift Lump … Bulletin No DOT36 2020 Shift Lump Sum Payment for the Winter Maintenance Season …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate position having … The following chart describes who is generally responsible for auditing claims in each type of locality and what …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Mechanicville – Records and Reports (2012M-162)
… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is … services mainly through real property taxes, State aid, and fees charged to residents. Key Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… health appearing to be more favorable. The Treasurer does not provide, and the Board does not request, monthly reports that would provide …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Monticello – Board Oversight (2013M-226)
… an elected Mayor and four elected Trustees. The Village’s annual budget for the 2012-13 fiscal year was $11.9 … in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for the effective … reports and issue audited statements. In addition, they did not have financial information available to develop … Thomas P. DiNapoli. “Our audit found city officials did not establish basic and routine financial policies and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… to determine if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through … million. Key Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… deficit in 2012 totaling $4,610, which will further reduce unexpended surplus fund balance to $10,043. The water … deficit in 2012 totaling $18,035, which will further reduce unexpended surplus fund balance to $3,888. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Samaritan Village, Inc. – Chemical Dependency Services Program
… Village has service facilities located throughout the New York metropolitan area and provides residential, … to. Key Recommendations Increase monitoring to ensure that all claimed expenses are appropriate and allowable. Recover … Dependency Program Payments to Selected Contractors in New York City (2007-S-60) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program