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DiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… today announced that Duke Energy, one of the largest electric power holding companies in the United States, has … today announced that Duke Energy one of the largest electric power holding companies in the United States has …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… ensure these children receive their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for implementation of the … purchases vaccines from drug manufacturers at a discount and distributes the vaccines to state health departments and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesSUNY Bulletin No. SU-260
… A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has … to union dues deductions are properly authorized, verified and executed. As the State’s payroll administrator, OSC is … processing required payroll deductions (e.g., income tax and wage garnishments) and authorized deductions (e.g., …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-260-updated-procedures-initiating-or-terminating-payrollThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal … special education provider located in Suffolk County, New York. NIS provides preschool special education services … To determine whether the costs reported by The New Interdisciplinary School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… of the School’s compact contract with the Foundation, and the process for developing and monitoring its annual budget for the period July 1, 2011 … the Board approved a compact contract between the School and the Foundation that states that the Foundation will …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Pension Fund Adds $30 Million for Investments in New York Companies
… New York State Comptroller Thomas P. DiNapoli announced today. The commitment will be made through the pension fund’s … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. The Medicaid program … payment methodology, which is based on patient condition and complexity of service. The Department of Health … methodology beginning with hospital outpatient departments and ambulatory surgery centers on December 1, 2008. The APG …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Brookville’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on its CFRs for the two fiscal … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Brookville …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program related, and allowable pursuant to the State Education Department’s … claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two … provides full-day preschool special education center-based and integrated programs to disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Value $192 Billion
… best funded, best performing pension plans in the nation and that’s great news for the more than one million men and women who participate in it, as well as for New York taxpayers.” Over state fiscal year 2017, domestic and non-U.S. equities enjoyed overall returns of 17.01 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionCity of Amsterdam – Budget Review (B23-5-4)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2023-24 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… 22, 2022, the State Comptroller’s Office released an audit detailing financial mismanagement of cash receipts and making …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000State Comptroller DiNapoli Releases School District Audits
… School District – Financial Condition (Clinton County and Franklin County) Auditors found expenditures have … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… is responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for fiscal oversight of the homeless shelters. The …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followComptroller DiNapoli Releases School Audits
… did not develop procedures for managing, limiting and monitoring user accounts and permissions and securing personal, private and sensitive information. …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsImplementation of the Dignity for All Students Act (Follow-Up)
… (DASA) seeks to provide students in New York with a safe and supportive environment free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. DASA’s initial provisions, which …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followFire District Information
… is required to file an annual financial report (AFR) with the New York State Comptroller's Office, within 60 days … [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Recent OSC Fire … Fire District officials, including our New Official Quick Start Guide [pdf] , accounting guidance and a model code of …
https://www.osc.ny.gov/local-government/resources/fire-district-informationLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … children identified with elevated blood lead levels during the period January 1, 2014 through August 7, 2018 and … To determine if the Department of Health has provided adequate oversight of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programComptroller DiNapoli Releases School District Audits
… million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not sufficiently supported for 16 … in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0