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Dalton-Nunda Central School District – Financial Management (2020M-92)
… complete report - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic … budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Lincoln - Disbursements (2022M-198)
… complete report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town … disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that … were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health … recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended Sept. 30, 2013, auditors …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers … Inspection Unit (Unit) is responsible for inspecting rides at amusement parks, fairs, and other venues operating … Department’s procedures were adequate to assure that the rides offered at fixed-based amusement parks, the New York …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyService Credit Purchase Payments – Legacy Reporting
… to purchase credit for their previous service, they have the option to pay the required contributions, plus interest (if applicable), by … plan or account (this method can only be used for the purchase of optional service credit); or Payroll … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used appropriately. Key Recommendations Follow … guidelines to ensure adequate monitoring of fleet vehicle use to guard against fraud, waste or abuse. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Town of Yorkshire – Financial Management (2021M-109)
… complete report - pdf ] Audit Objective Determine whether the Town of Yorkshire (Town) Board (Board) and officials … properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic … fund balance or properly plan for equipment replacement. The Board: Consistently overestimated appropriations and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Opinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … training sessions for active volunteer firefighters of the fire district fire department …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Oversight of Transportation Services and Expenses
… April 1, 2016 through March 19, 2021, the Department’s vehicle repair and maintenance expenses totaled approximately … detail the Department would need to adequately monitor vehicle repairs and maintenance costs. Also, the Department … would have saved $9,349. We reviewed 2,054 daily vehicle logs at two correctional facilities and identified …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… Department of Homeless Services’ (DHS) efforts to make capital improvements to shelters. The audit found that … For city fiscal years 2014 to 2018, DHS had a total of 21 capital improvement contracts (17 construction and 4 design) … $39 million. Of the 53 City-owned shelters, 30 had capital improvement projects. DiNapoli’s audit examined nine …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Liberty Central School District – Information Technology (2022M-73)
… complete report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of … data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard … Disable unnecessary network user accounts. As a result, the District’s risk of a system compromise is increased. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, such as … information is used to calculate the payment made to the hospital. Hospitals must also use certain patient status …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesSelected Aspects of Subway Station Safety
… one of three ways: station signage web portal, email, or fax. Key Findings The Division often did not take sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… 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-laparoscopic-surgeryRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfPark Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdf