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Compliance With Payment Card Industry Standards (Follow-Up)
… by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS is a comprehensive set of technical and … DSS. The audit covered the period March 1, 2017 through June 5, 2017. We found the Authority did not have a developed …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followBest Practices – Information Technology Contingency Planning
… immediate attention. For example, if the payroll process is identified as a critical function, the plan should include … the plan to all responsible parties and ensure that it is periodically tested and updated as needed. The plan should … and procedures to ensure that all critical information is routinely backed up so that it is available in the event …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesXII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a set of business defaults defined by the … When processing payments to a vendor agencies must select a vendor location …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. City University of New … York (CUNY): Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up) (2018-F-4) An initial audit … released in September 2016 found that CUNY’s processes and controls did not adequately ensure that users had access …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… or $116 million less than in July 2019. Although revenue is still down compared to July 2019, the decline is less steep than any month since March, when the COVID-19 … in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on revenues for …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… recommendations made in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions … care needs. When billing Medicaid for inpatient services, hospitals must indicate a patient’s “level of care” on a … overpayments. The overpayments occurred primarily because hospitals billed Medicaid for higher (and more costly) levels …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six … and enrollment information is transmitted from NYSOH to the Department’s Medicaid claims processing and payment … relies on accurate and timely information from NYSOH to update eligibility and enrollment data necessary to make …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followMontgomery County – Financial Condition (2013M-234)
… the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers … general fund, a decline of 41 percent from the January 1, 2010 total fund balance of $19.2 million. We also found that … declined from twice its average monthly expenditures in 2010 to about $324,000 less than the average monthly …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and … which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Comptroller DiNapoli Releases Municipal Audits
… The bylaws do not address fundraising activities and there are no policies and procedures in place to ensure … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … accounting records and reports. Town of Van Etten – Procurement and Supervisor’s Fiscal Oversight (2019M-111) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Better Oversight Needed at Homeless Shelters
… and Improve transparency and cooperation to maintain good governance. Auditors encountered issues with …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersState Comptroller DiNapoli Releases Audits
… other two were partially implemented. Homes and Community Renewal – Office of Rent Administration – Collection of Fines … of Rent Administration (ORA), part of Homes and Community Renewal (HCR), administers rent laws and regulations for …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… health centers and public housing centers that provide primary and preventive care to underserved populations. Auditors found that during … as opposed to the required $35.16 rate per person. Hudson River-Black River Regulating District: Financial Management …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsDiNapoli: School District Revenue Growth Slows
New Yorks school districts have faced major fluctuations in their federal and state aid over the last decade and revenue growth was nearly flat the last three years averaging only 13 percent according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… for allegedly stealing over $34,500 of her mother’s public pension payments after she died in January of 2020. “Ms. … across the state and country to protect the New York State pension system from fraud.” “We are thankful for the diligent … this case, fraudulent conduct against the New York State Pension system have not and will not be tolerated. We look …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Authority – Cash Receipts (Ontario County) The authority does not follow procedures for depositing cash that exceeds … or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Albany Man Who Victimized Elderly NYS Pensioner Sentenced to State Prison
… received the care he needed and holding accountable the criminals who took advantage of him. I also want to thank the …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-albany-man-who-victimized-elderly-nys-pensioner-sentenced-state-prisonCase Management (Follow-Up)
… 2021-N-9 ). About the Program The New York City Department for the Aging (DFTA) promotes, administers, and coordinates … data, there were over 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts with community-based organizations (providers) to provide …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… & HOME Investment Partnerships Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $42,000 and $51,000. Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – Board Oversight ( 2021M-185 ), determined … not paid going forward. In addition, the board approved 42 out of 60 credit card claims totaling $5,117 without adequate …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-audits