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New York State Comptroller DiNapoli on NYC Executive Budget
… funds to newly announced agency initiatives and addressing a number of risks in the budget. "The city’s short-term … from earlier this year, which helped the city generate a nearly $5.3 billion surplus in FY 2022. After adjusting for … health and sanitation. In all, agency expenses would grow by $2.2 billion in FY 2023, more than 40 percent of which …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Camillus …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Capital – 2023 Financial Condition Report
… A robust, efficiently managed capital investment program can … SFY 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within … average of 41.4 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… payments to the providers. The audit covered the period October 1, 2011 through March 31, 2012. Background The Department of … in overpayments resulting from: Incorrect retroactive rate changes that caused overpayments totaling $2.4 million; …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Rebates and Discounts on Physician-Administered Drugs (Follow-Up)
… drugs, such as chemotherapy, are administered to patients by a medical professional in an office setting. To reduce … Drug Rebate Program, which allows states to recover a portion of their Medicaid prescription drug costs by …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followAmerican Academy of Pediatrics, District II
… Unit, we examined select payments the Department of Health (Department) made to the American Academy of Pediatrics, District II (AAP) under contract C028275.After … Unit we examined select payments the Department of Health Department made to the American Academy of …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by TheraCare Preschool Services, Inc. (TheraCare) on its … Education Law, providers such as TheraCare are reimbursed by the State Education Department (SED) based on their annual … Key Findings We disallowed $876,898 in costs claimed by TheraCare because they did not comply with applicable …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards
… and Oneida counties. The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that accept credit cards as a method of payment, such as the Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsSummit Security Services, Inc. (Summit)
… and fire safety director services provided at the Shirley A. Chisholm State Office Building; the Adam Clayton Powell, Jr. State Office Building; and the James A. Farley Building in New York City during the period January … paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, Bestworth Security Services, who …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides … properly invoice drug manufacturers for rebates (either in a timely manner, accurately, or at all) or remit all rebate revenue to Civil Service that it collected. As a result, Civil Service is due $2,052,653 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMessage from the Comptroller – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) … reductions to projected State tax revenues driven by declining personal income tax receipts. Federal aid … of this funding is scheduled to be substantially depleted by the end of SFY 2024-25. State tax receipts totaled $111.7 …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Middlebury. The Company is operated in accordance with its by-laws which stipulate that an elected Board of Directors, … monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be presented to the Board. … did not audit bills or approve payments prior to checks being issued. Not all Company funds were accounted for or in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… managed the Department’s funds with little or no oversight by any of the other Business Officers. We found that the … in questionable disbursements that were not supported by invoices or authorized by the Department’s membership. The Treasurer processed cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Greene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County … GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by the Greene … not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s … January 1, 2012 through January 27, 2014. Background GCIDA is the sole IDA for Genesee County. The GCIDA Board consists … who are appointed by the County Legislature. The Board is responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectRockland County – Budget Review (B22-6-9)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … County sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual revenue … fund balance. The County’s proposed budget includes a tax levy of $144,140,465. Key Recommendations County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… towns in Washington County. The District is governed by the Board of Education (Board) which comprises five … provided an independent review of the payroll process by reviewing and certifying the final payrolls. However, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… with the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the … through innovative marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. … purchases. Monitor the Town’s financial activity to ensure it is accurately recorded and reported on a timely basis. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… department head approval and quotes or bids as required by Village policy. Make disbursements only for those claims … for receiving, recording and depositing moneys. Develop a system of recording tax and water rent payments that … and penalties. Ensure that payments are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232