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City of Yonkers – Budget Review (B17-6-11)
… more than the City’s budget for 2016-17, an increase of 3.4 percent. Key Findings The 2017-18 budget relies on …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected M/WBE Purchases by Various Facilities
… other State purchasing requirements. Background An M/WBE is defined as an entity that is at least 51 percent owned and … 2013, the Department's M/WBE program goal was to direct a minimum of 10 percent of its discretionary purchase amounts … M/WBE vendor certified by New York State. AIW served as an intermediary or "broker" for the facility; a role that is not …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… forms. Those employees required to submit forms did not do so consistently, and the forms did not always include …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… appear to be reasonable, as the services being provided do not have any bearing on the number of students at the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… the Comptroller’s Office for holding those individuals who do so accountable.” Simchik allegedly spent Fire Department …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… inpatient treatments because they are less involved and do not require a patient's continued presence in a facility. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… 16 counties, 18 towns, five cities, 16 villages and 87 school districts. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 88-73
… or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Functional MDS – Compliance With the Reimbursable Cost Manual
… 30, 2011, we identified $794,219 in reported costs that do not comply with Manual requirements for reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… for special items, while agreements with other hospitals do not have such limitations. From April 1, 2011 to June 30, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughCentral New York Regional Market Authority – Financial Condition (2024M-18)
… revenues have not kept pace with expenses, resulting in annual losses and the unrestricted net position declining … the Authority could realize a $410,000 revenue shortfall in FY 2023-24. Officials did not adequately monitor and …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search tools … identifying who has the biggest and most contracts with New York state. “Transparency is the hallmark of good … government, and my office strives to provide the public with in-depth data to keep track of where their tax dollars …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… fiscal years, respectively. Key Findings Village officials do not consistently require the use of purchase orders when …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… in nursing homes are to be provided with DMEPOS (the rates do not include items that are custom made for individual …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentIX.1 Accounting for Federal Grants – IX. Federal Grants
… U.S. federal government website where entities register to do business with the government, find federal contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewVillage of Monticello – Board Oversight (2013M-226)
… over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226VI.5 Project Budgets – VI. Budgets
… child budget is adjusted. Note: These budget journals do not require the Division of Budget (DOB) or OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgets