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DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionComptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2City of Mount Vernon – Budget Review (B21-6-3)
… budget relies on non-recurring revenue sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported … Because the City has not filed its 2020 or 2021 tax cap forms, the City cannot be certain that the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… financial information for the effective management and fiscal oversight of city operations because officials … financial reports, provide interim financial reports and issue audited statements. In addition, they did not have … “Our audit found city officials did not establish basic and routine financial policies and procedures to effectively …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … health insurance coverage to over 1.2 million active and retired State, local government, and school district …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s … The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City … Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … (who started July 2013) – and two Court clerks. According to the Court’s System, the Court collected 4,639 payments … accounts; the Court has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Samaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking … by Department inspectors and specially trained State Police and local police officers. When inspections identify …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Agencies Bulletin No. 1121
… income tax withholding rates have changed for 2012. The new withholding rates can be located in IRS Publication 15, … Publications>View online: Tax Publications>Publication 15. New York State, New York City and Yonkers Withholding Allowance The value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Orange County Community College – Information Technology and Financial Activities (2017M-111)
… the claims process. Policies and procedures over student accounts were insufficient. Key Recommendations … adopt a policy that outlines the process for maintaining student accounts. … The audit was to examine the Colleges …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls … Springs Fire District is a district corporation of the State, distinct and separate from the Town of Caroline …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsTuition Assistance Program – LaGuardia Community College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. LaGuardia offers more …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… is an independent postsecondary institution with locations in Dobbs Ferry, the Bronx, Manhattan, White Plains, and … a low risk that a significant number of students certified by Mercy College for TAP were not eligible for awards. … 14 awards totaling $25,011 that school officials certified in error. Key Recommendation The Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… Purpose To determine whether the Department of Health (Department) is providing sufficient oversight to … a state-based Marketplace, known as the New York State of Health, to help New Yorkers shop for and enroll in health … Service Center to assist Marketplace users. Consisting of a Contact Center and an Eligibility and Enrollment Unit, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The Village is governed by a Board of Trustees comprising four elected Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately 4,500. The Town is governed by an elected five-member Town Board. The Town’s budgeted … may not have been prepared to notify affected individuals in the event that private information had been compromised. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130