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Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Essential Plan eligibility and enrollment rules can result in Department-authorized periods of overlapping insurance … Key Findings Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and … both programs and having enrollment information for both in its systems, the Department never applied payment controls …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… DiNapoli, United States Attorney for the Northern District of Georgia Ryan K. Buchanan and Inspector General for the … S. Ennis today announced that Sandra Smith, a resident of Georgia, has pleaded guilty to the federal crime of theft of government funds and must pay back $459,050 in …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsVillage of Oxford – Justice Court Operations (2013M-219)
… 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the evaluation phase, the SFS provides budgetary reporting which shows spending against appropriations and segregations. … subsidiary books of account are handled within the SFS. It produces financial statements prepared in accordance with generally-accepted accounting principles (GAAP) which are used by the financial markets and the general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsVI.5 Project Budgets – VI. Budgets
… project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a … will establish their project child and parent budgets in the Commitment Control module and should refer to SFS … will establish their project child and parent budgets in the Project Costing module and should refer to SFS Coach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsVillage of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … of Trustees is the elected legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… interim financial reports and issue audited statements. In addition, they did not have financial information … how their money is being spent and that it is being spent in a fiscally responsible way.” The audit found the city did … to cover unanticipated expenditures or revenue shortfalls. In addition, the audit found the Mount Vernon City …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, marriage …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… The former clerk of the town of Rosendale justice court was able to make off with … collections without detection, according to an audit by New York State Comptroller Thomas P. DiNapoli. The clerk, … The former clerk of the town of Rosendale justice court was …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the … January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of approximately … water processed. We estimated that the Town lost $64,787 in water rent revenue from unbilled water if the lost water …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… that collectively show the amount of beginning inventory, fuel purchased, fuel consumed, and the balance of fuel remaining. Our analysis of a sample of the Town’s … Financial Condition Board Oversight and Controls Over Fuel Inventory 2013M163 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Keeseville – Financial Condition (2013M-192)
… were not aware of the general, sewer, or water funds’ actual operating results and overall financial condition. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … Total assets 143,273,858 22,130,325 165,404,183 12,723,520 LIABILITIES: Current liabilities: Accounts payable 447,427 304,003 751,430 780,570 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… accurately. Collections were reported and remitted late to the supervisor for 21 months of the 24 months auditors … registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The … review of Justice Hise’s records disclosed a $721 shortage in his account as of April 23, 2013. Also, Justice Hise did not deposit money in a timely manner, file accurate monthly reports, maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Comptroller DiNapoli Releases School District Audits
… The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually … exceeding the statutory limit by approximately $354,000 or 2 percent. Auditors determined, that the district’s written … totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsXII.5.K Federally Reportable Payments – XII. Expenditures
… 1099-MISC reporting, save the voucher, go to the Invoice tab and click the “Withholding” link to view the default … 1099-MISC reporting, save the voucher, go to the Invoice tab, click the “Withholding” link, and then un-check the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfState Agencies Bulletin No. 1409
… instructions for processing the 2015 Institution Teacher Summer Session Payments. Affected Employees Teachers in the … or designated management or confidential in BU06 who work Summer Session in 2015 Effective Date(s) Beginning of Summer Session as determined by the facility Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Municipal Audits
… notification policy and has never tested its disaster recovery plan; therefore, information may not be adequately … adequate receipts for all collections and did not properly account for attraction tickets purchased in bulk and sold at … addition, the board did not adopt a comprehensive disaster recovery plan. As a result, the town has an increased risk …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits