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State Comptroller DiNapoli Releases School District Audits
… (Westchester County) District officials did not use a competitive process to procure goods and services. For … District – Financial Management (Niagara County) The board and district officials can better manage fund balance … 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/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… ( 2019-S-27 ). Background The New York State Health Insurance Program (NYSHIP), administered by the Department of … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCity of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
The objectives of our audit were to review the Towns internal controls over the Justice Courts 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)
… There are four tax classes for property in New York City: Class 1 covers one- to three-unit residential properties; Class 2, residential properties of more than three units; Class 3, most utility properties; and Class 4, commercial and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followAssessment and Collection of Selected Penalties
… to notify WCB in writing when the claimant's insurance carrier fails to pay or notify them within 45 days that … it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli Releases Municipal Audits
… board resolutions or maintain accurate leave records. As a result, nine employees were paid $86,704 for unused sick and … days without proper authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled …
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
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2012, eMedNY processed about 163 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012XI.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, … or agency of the state without certifying compliance with "all applicable registration and filing requirements”. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsState Comptroller DiNapoli Releases School District Audits
… suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds … for. Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. Wyandanch Union Free …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… garage capital project for the period January 1, 2007 to May 31, 2013. Background The Town of Dannemora is …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Syracuse 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 Statement on Impact of a Late State Budget
… years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New … on Monday, about 39,000 state workers may have a delay in receiving their paychecks. These state workers are part of … payroll, which is scheduled for April 8. Many work in health care and correctional facilities, among other …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly … percent) as of June 30, 2015. The District’s unrestricted fund balance has been in excess of the limits established by … contribution reserve is reasonable. Reduce excess fund balance to stay within the legal limits. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on short-term borrowings. District officials do not prepare cash flow statements and therefore cannot assess the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Enhanced 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). … issued on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for … 2006 through 2011, to organizations that provide certain home health care services to Medicaid recipients. The …
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)
… operations for the period January 1, 2015 through April 10, 2017. Background The Town of Barrington is located in … year. Audit results should be documented in the Board minutes and include a description of the records reviewed and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… thresholds for each. In addition, the policies should state what type of supporting documentation and formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1