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Assessment and Collection of Selected Penalties
… Compensation Board (WCB) is properly billing, collecting and promptly depositing, in appropriate accounts, selected … has been submitted. WCB staff review the notification, and if it is determined that payment should have been made by … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli Releases Municipal Audits
… County) The water board and water authority finances are commingled to the extent that there is no clear division …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … $675,265 in overpayments; Claims with incorrect billings for alternate levels of care, which caused $465,313 in …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background … on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for the … (RTR) of direct care staff and whether the Department of Health (Department) was effectively overseeing this funding. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Barrington – Financial Management (2017M-103)
… from the Supervisor and the Board did not perform annual audits of the books and records of officers or employees who received or disbursed money. Because the accounting firm … of, the books and records of all officers and employees who received or disbursed money during the preceding year. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… support overall objectives. The audit identified a total of $543,400 of Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such costs. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Germantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Agencies Bulletin No. 231
… processed through payroll deductions. OSC has established escrow accounts for these agencies. After the payroll … procedure is followed. NOTE: If OSC has not established an escrow account for your agency and you enter deduction code 431 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, … Article 7a of the Executive Law requires with certain exemptions that charitable organizations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. … by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases School District Audits
… financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… would not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Court financial operations and the Highway Departments payro …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… property value is assessed. DOF uses the Computer-Assisted Mass Appraisal system (CAMA) for property tax valuations. … did not document the basis for assessment changes. Mass updates to the CAMA system did not always include the …
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)
… of implementation of the ten recommendations included in our initial audit report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report … for shelter system management of homeless shelters in the City. The majority of shelters are operated by private …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population … Town of Lindley Financial Management 2012M226 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases School District Audits
… limits established by law. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1