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Town of Lodi – Town Hall Capital Project (2024M-130)
… C includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the town and … “I thank District Attorney Finnell and the State Police for their ongoing partnership in combatting public … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsRefunds – Divorce and Your Benefits
… of excess member contributions . If there is a DRO on file, NYSLRS’ Matrimonial Unit will determine whether the … to the ex-spouse. As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be …
https://www.osc.ny.gov/retirement/members/divorce/refundsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … provide taxpayers with better access to financial data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Empire Plan Drug Rebate Revenue
… Accordingly, United subcontracted key functions of the administration of the prescription drug program to Medco …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsInfrastructure Inspection and Maintenance
… State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … Law requires the Corporation to maintain the Canal System in good condition. The Corporation’s Canal Structure … inspection requirements and frequency standards, including in-depth inspections (Inspections) – both above and below …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine elected … to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a … totaling approximately $1.7 million were not supported by a plan or other documentation validating the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Objective To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to … was paid when the SMCP date of service preceded the birth by 1 to 6 months. In many instances, MCOs agreed their SMCP … with non-compliant MCOs. … To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… for his conduct. The court ordered the dentist to make restitution to the State and could sentence the dentist …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsState 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-auditsXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… for specific projects or programs may be reassigned to other agencies/departments. Such structural changes or … all or some contracts of one Business Unit / Department ID to another Business Unit / Department ID. The contracting … agency must notify the vendor when reassigning a contract to another agency or department. Where a reassigned contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsTravel Card Transactions
… charges. When travel card charges remain unreconciled for more than 30 days, there is an increased risk of … card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance Office managers … managers did not consistently hold employees accountable for unreconciled charges.Subsequent to our Office’s initial …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsDiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… position for their personal gain.” Page was arraigned on Feb. 25 before Judge Gordon L. Purdy II. She is due back at …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyTown of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town … between Town officials is an important internal control for preventing errors and misappropriation of assets . By … recording cash receipts and disbursements into the accounting records, preparing the monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
Elected and Appointed Officials NYSLRS employers establishes standard work day for elected and appointed officials by adopting a resolution
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionState Comptroller DiNapoli Releases School Audits
… and effectively." Oneonta City School District – Payroll (Otsego County) The district ensured the accuracy of … effectively segregated the multiple aspects of the payroll process and provided adequate oversight. Quogue Union …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District … from the Town of West Seneca and the County of Erie in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Compliance With Payment Card Industry Standards
… transportation services in Onondaga, Oswego, Cayuga, 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 … Council (Council). The PCI DSS is a set of technical and operational requirements designed to protect cardholder …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standards