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DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies

… interim financial reports and issue audited statements. In addition, they did not have financial information … how their money is being spent and that it is being spent in a fiscally responsible way.” The audit found the city did … to cover unanticipated expenditures or revenue shortfalls. In addition, the audit found the Mount Vernon City …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policies

XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement

… follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement … to pay. To meet this requirement, employees may, in either the SFS or an agency’s internal finance/travel … report. Review the information that a proxy has entered in an expense report, adjust expenses as necessary, and then …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification

Accounts Payable Advisory No. 34

… interest payments to certain payees totaling $600 or more in a single calendar year on Form 1099-INT.  Consistent with … been reviewed and updated to provide additional guidance in selecting proper values. Effective January 1, 2014, … GFO sections were updated as a result of the above changes in the accounting for interest payments: Chapter XII, Section …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interest

Disaster Recovery Planning

… 2017 through June 2017. Background ITS was established in November 2012 as part of a New York State Information … agencies and monitoring large technology expenditures in the State. ITS also operates a statewide data center at … for the CNSE data center and anticipates it will be done in late 2018. Key Recommendations Finalize the NYS Disaster …

https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planning

Variety Child Learning Center – Compliance With the Reimbursable Cost Manual

… Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special … to about 420 children from school districts located in Nassau and Suffolk Counties and New York City. Variety is … 30, 2014, Variety reported approximately $9.35 million in reimbursable costs for its rate-based preschool special …

https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… 436 of the Laws of 1997 to provide all four-year-olds in the State with the opportunity for an early childhood … to be safe and suitable for children and maintained in a state of good repair and sanitation. For the 2014-15 … health and safety requirements. There is a wide disparity in the way UPK providers are monitored for health and safety. …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

Samaritan Village, Inc. – Chemical Dependency Services Program

… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …

https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-program

Selected Aspects of the Motor Carrier Safety Assistance Program

… is responsible for administering State participation in the Federal Motor Carrier Safety Assistance Program … reviews or formal Notices of Violation, which may result in additional penalties. Key Findings The Department does not … to operate out-of-service vehicles prior to repairs. In about 60 percent of the cases we reviewed, the Department …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program

New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members

… 31, 2019, United processed and paid over $16.6 billion in medical/surgical claims. Civil Service maintains … eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … million). Key Recommendations Review the $5.7 million in claims paid for ineligible members and make recoveries, as …

https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-services

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… Essential Plan eligibility and enrollment rules can result in Department-authorized periods of overlapping insurance … Key Findings Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and … both programs and having enrollment information for both in its systems, the Department never applied payment controls …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and

IT Asset Management (2022-MS-2)

… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … dates for approximately 62,000 IT assets were not recorded in the IT asset inventory records Districts maintained. About …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

Town of LeRay – Justice Court (S9-14-5)

… collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank reconciliations are …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15

Village of Monticello – Board Oversight (2013M-226)

… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or …

https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226

City of Mechanicville – Records and Reports (2012M-162)

… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting … Policy that sets forth procedures to guide City officials in preparing a reasonable budget with realistic estimates. …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162

City of Mount Vernon – Budget Review (B21-6-3)

… fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are not reasonable. The City’s budget … amount of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a valuation of the …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… $80,000. The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at … an analysis of the Town’s fuel purchases and usage records. We determined that approximately 7,100 gallons … for. We also found apparent errors in the fuel usage records. The Town has not taken measures to provide physical …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386

Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)

… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … reserve which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. … sewer district could experience another operating deficit in 2012 totaling $4,610, which will further reduce unexpended …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216