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Village of Speculator – Financial Condition (2013M-381)
… August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Fishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. … employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in implementing the recommendations and found, based on interviews, that the town has made progress taking … and two recommendations were partially implemented. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Service-Disabled Veteran-Owned Business Program Implementation
… Purpose To determine the extent of progress that the Office of General Services (OGS) has … established a 6 percent goal for SDVOB participation in State contracts. The Act also created the Division of Service-Disabled Veterans’ Business Development …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Niagara Frontier Transportation Authority (NFTA): Use of Vendor-Supported Technology (2019-S-40) NFTA officials have …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… important measurement of the reliability of subway service and riders' experience," DiNapoli said. "It turns out the way … was to have 79.4 percent of all trains meet their target and 80.7 percent in 2014 and 2015. Transit met this overall goal in 2013, with 80.3 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014City of Lockport -- Budget Review (B18-1-10)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… $694,227 in drug rebate and discount revenue that was not credited to the Department for the period January 1, 2010 … recommendations, one was partially implemented, one was not implemented and one was no longer applicable. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followOversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety Planning Requirements ( 2018-S-34 ). About …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… with provisions of the Manual pertaining to a less-than-arm's-length relationship with KQC, time and attendance … should review disallowances resulting from our audit and make the appropriate adjustments to costs reported on the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… however, their systems are not fully integrated. There is no central tracking database for duplicate CINs, further …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … to guess. Schools should be aware that State Education Law and Regulations14 require student PII be password …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Audits
… coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City … The audit made eight recommendations – four each to DSNY and Operations – to address the problems identified. … information included in these reports. Also, OMH’s reports do not clearly address its progress in the 11 areas of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) … by the village’s lack of complete, accurate and current accounting records. Specifically, the village does not …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2170
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Guide to Financial Operations Chapter XIII, Section 4.C - Travel Mileage Rates . Current maximum Federal per … allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to report travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… using the Quantity, Unit of Measure and Unit Price fields to record that respective information. Using this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsState Agencies Bulletin No. 1960
… the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel Reimbursements Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2021 maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… reduce their Personal Income Tax (PIT) payments by similar amounts. Since December results may not yet reflect these …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingState Agencies Bulletin No. 1863
… the 2020 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2020 maximum rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursements