Search
State Comptroller DiNapoli Releases School District Audits
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus … also appropriated fund balance totaling $1.13 million for fiscal years 2016-17 through 2018-19 but none of the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The … system and travel expenditures. Develop a policy regarding meals and refreshments. Consider revising the purchasing …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health …
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)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
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)
… to review the Town’s internal controls over the Justice Court’s (Court) financial operations and the Highway Department’s … payroll for the period January 1, 2014 through January 31, 2015. Background The Town of Malone is located in …
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)
… market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, … calculation of the market value. Our initial audit, issued on July 11, 2017, found that DOF's Property Division did not … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
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 … a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … it has not been making sufficient efforts to collect all of the penalties owed. WCB does not take any enforcement …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper … they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water …
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
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012State Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services Unit (BU02), Operational Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceXI.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 , … register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § 8-1.4(s) requires that a charitable organization "shall not be qualified to make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s … management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … Town officials did not develop a comprehensive plan at the onset of the project, detailing how the construction would be …
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)
… audited financial statements show that over $2 million is due to the City from the Development Fund. Key … UTEP to ensure that it includes guidelines for claiming mortgage recording or sales tax exemptions and all applicable …
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
… adopted on Monday, about 39,000 state workers may have a delay in receiving their paychecks. These state workers are … areas. Many are essential workers who must show up at work every day and put in long, hard hours. For the … would be the first ones affected by an April 1 budget delay. The remaining 61,000 are CUNY and SUNY employees that …
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)
Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339
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)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of … prior to voting on the Project proposition. Certain items in the Summary were not sufficiently detailed for the …
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)
… Background Our initial audit report, which was issued on September 24, 2010, examined whether selected home health … overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use …
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)
… and management of the Town’s financial operations for the period January 1, 2015 through April 10, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of … off site, the Town’s financial records were not available for public inspection during reasonable times as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation Authority’s discretionary … period was April 1, 2011 to March 31, 2013. Background The Capital District Transportation Authority (Authority) was … support overall objectives. The audit identified a total of $543,400 of Authority spending that was discretionary in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1