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Town of Lindley – Financial Management (2012M-226)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226

City of Lockport – Fiscal Stress (2013M-330)

… for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara … operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key Findings … fund ($212,000) for the fiscal year ending December 31, 2013, totaling $2,357,000. These operating deficits occurred …

https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330

Comptroller DiNapoli's Legislative Program

… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2025: Passed by the Assembly Prohibits … – S.8357 (Sanders/A.9574 (Anderson) - Allows a bank, in the discretion of the comptroller and the commissioner of … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …

https://www.osc.ny.gov/legislation

State Agencies Bulletin No. 2135

… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected … The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-service

Assessment and Collection of Selected Penalties

… carrier fails to pay or notify them within 45 days that payment is not being made for a bill that has been submitted. … review the notification, and if it is determined that payment should have been made by the carrier, the law …

https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties

Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual

… reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manual

Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual

… whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … rates set by SED. These reimbursement rates are based on financial information, including costs, that UCP reports …

https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manual

Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)

… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-services

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-expenses

Enhanced 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-follow

Selected 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-1

Medicaid 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-30-2012

CVS 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-follow

Selected 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-follow

Oversight 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-follow

Fund 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-data

State 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-0

State 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-0