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Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Jefferson County District Attorney’s office and the State Police for their hard work on this case.” “The Jefferson … would like to also extend our thanks to the New York State Police and the Office of the State Comptroller for all of … village of Alexandria Bay, stole cash paid for transfer station, arena and clerk fees, among others, before she …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… amount, payments totaling $614,260 were made for the same medical procedure billed multiple times on the same date of … Strengthen controls over APG claim processing to address the weaknesses we identified. Where feasible, apply …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such costs. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Introduction to IT Governance – Information Technology Governance
… practice or policy on its own can adequately safeguard your IT investments, a number of internal controls … and monitored, collectively increase the odds that your systems and data will remain safe. Management, including … who are responsible for the day-to-day management of your IT operations. Because the assessment is geared toward …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceCity of North Tonawanda – Financial Operations (2012M-203)
… 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The … did not review the fire companies’ fundraising events held in 2011 because none of the fire companies provided the City … the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall … the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollege at Buffalo – Selected Employee Travel Expenses
… period July 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and … 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is … Village of Chatham Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… when warranted and after a thorough review. They avoided $11.3 million in interest and financing costs over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B20-6-6)
… such as fund balance, one-time State funding and sale of property, to balance its budget. Firefighting overtime costs … potentially be over budget by as much as $4 million and police overtime costs could potentially be over budget by as … changes in procedures to reduce firefighting and police overtime expenditures. Pay tax certiorari claims from …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… under 65 who have certain disabilities. Under Medicare Part C, private managed care companies administer Medicare … and Medicare, providers bill Medicaid for the enrollee’s Part C cost-sharing liabilities (deductibles, coinsurance, … Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The … various issues within its procurement processes, leading us to question whether $895,839 was spent appropriately and …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… hauling permits are issued by both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible … Divisible load overweight permits are issued only by the Bureau. Collectively, these permits help ensure a safe and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in both 2018 and 2017. “Despite the ongoing financial …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress