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Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An analytical review may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319DiNapoli Releases Bond Calendar for Fourth Quarter
… tax-exempt and taxable bonds for the month of December. Long Island Power Authority – a bond sale of up to $350 million in … the Dormitory Authority of the State of New York, the Long Island Power Authority, the Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… related. The audit covered expenses claimed by Samaritan for the fiscal years ended June 30, 2020 and June 30, 2021. … reviewed limited aspects of DHS’ claim expense monitoring for the three fiscal years ended June 30, 2022. About the … of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopState Comptroller DiNapoli Releases Audits
… Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect information … coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that were incorrectly processed; and $1.3 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Troy – Budget Review (B5-14-23)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23State Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsCassadaga Valley Central School District – Financial Condition (2013M-249)
… The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board … officials consistently over-estimated expenditures in the general fund by a total of $6.3 million over the … balance that the Board appropriated as a funding source in the general fund budgets for the same five-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-360
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase pursuant to Article II of the DC 37 Union Contract Agreement. Affected … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable … accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As … past due that it was unable to collect. The temporary rise in NYSERDA's accounts receivable balance was attributable to …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… 31, 2013. Background The County of Otsego is located in central New York State and had a 2010 population of … It uses trust and agency funds to account for assets held in a trustee capacity or as an agent for individuals, private … could not determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Watkins Glen Central School District - Financial Management (2019M-57)
… condition. Key Findings Conservative budgeting resulted in operating surpluses, negating the use of appropriated fund … deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, three reserves … of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Oversight of the Agricultural Assessment Program
… in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property … ORPTS annually calculates and certifies the per-acre AAV for soil groups, aquaculture, and farm woodland. Local …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programTravel Advisory No. 10
… 1691 - Educational Assistance Benefits Number 1698 - New Payroll Process and New Time Entry Codes for the Payment of Moving Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal Audits
… also adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Chittenango Central School District – Financial Management (2016M-294)
… February 29, 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, … and use of reserve funds. … Chittenango Central School District Financial Management 2016M294 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Oakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172