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DiNapoli: Corporations to Disclose Political Spending
… which is one of the largest natural gas and electric utility companies in the United States. The Fund holds … a significant level of support. This includes: Nextra Energy Inc. (41%); CMS Energy Corp. (36.2%); Equifax Inc. (35.9%); Western Union Co. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Audit Objective Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of Directors … Determine whether the Utica Harbor Point Development Corporation Corporation Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andComptroller DiNapoli Releases School Audits
… Institute Central School District and the Three Village Central School District . “In an era of limited … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … was not always adequately supported or calculated. Three Village Central School District – Fuel Inventories (Suffolk …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1082
… Purpose To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to … by OMH to enable them to more easily track the number of hours worked, the specific program in which the extra … Extra Service began Earnings End Date: Enter last date of Extra Service Hours: Enter Number of Hours Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhSelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesCollege of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, training local officials, assigning …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionTown of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… fees using outside law firms and to minimize unbillable toll transactions. The audit covered the period January 1, … Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels that interconnect parts of New … than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s transit and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsOpinion 2005-9
… requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who … school district must take the training required by section 2102-a of the Education Law if he or she was elected to the … district, must take the training required by section 2102-a of the Education Law if he or she was elected to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … Interest New York State Health Insurance Program: United HealthCare - Overpayments for Services at the Capital Region …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsState Agencies Bulletin No. 1786
… in error. These checks need to be reversed to properly update charges to agency appropriations and adjust taxes. … of the Treasury. Please refer to NPAY590, address move update report (bulletin 1016) to verify the address has not … Albany, NY 12201-2119 For agencies utilizing couriers or overnight mail service, the check and Form AC 2714 should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of … Determine whether the Delaware Academy Central School District at Delhi District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mWatervliet City School District – Information Technology (2021M-34)
… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Laurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees based primarily on high rental car expenses. One employee was selected because of … employee, we found that mileage reported on the rental car company receipt exceeded expected work-related mileage by …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… the travel expenses for one employee implicated the Internal Revenue Service "tax home" rules for 2009 and are taxable as income. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0DiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… The Metropolitan Transportation Authority (MTA) continues to … service — safety, reliability and frequency — where the MTA can take steps to improve riders’ experience and … returning to subways, trains and buses fast enough to help the MTA turn its finances around,” DiNapoli said. “The MTA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-back