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Amusement 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-financialKortright Rural Fire District – Financial Activities (2022M-51)
… complete report - pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Hate Crime Reporting
… of Criminal Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure … Key Findings Overall, we found the Division adequately monitors hate crime reporting, and it accurately and … Division of Criminal Justice Services Division adequately monitors hate crime reporting and takes steps to ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Town of Lockport – Justice Court (Niagara County) The justices did not accurately collect, record, disburse, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… statements. We judgmentally selected 23 employees who made weekend trips with their assigned vehicles to determine … whether the trips were business-related. Of the 313 weekend trips we reviewed, there was no support of a business …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… timely Medicaid eligibility and enrollment information to the Medicaid claims payment system, and if it did not, determine the corresponding Medicaid overpayments. The audit covered the period January 1, 2014 through February … timely Medicaid eligibility and enrollment information to the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and … and long-term planning is not adequately performed, the Board and District officials run the risk that necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55