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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … and financial software access controls were adequate to protect district IT systems and data from unauthorized … District – Financial Condition Management (Lewis County) While the board and district officials made some progress in …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsSullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in … million. In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33More About This Retirement Plan – Special 20- and 25-Year Plans
… retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and … elected one of these special plans. NYSLRS is required to compare the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… investments, cash receipts and deposits. As a result, bank accounts totaling approximately $463,000 were listed as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … County) Time and attendance records are not submitted by all employees and are not completed with consistency to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCUNY Bulletin No. CU-268
… 2006. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated July 13, 2006. … are effective 2/24/03, 3/1/04 and 2/28/05. Increases may be submitted in Pay Period 11C (Institution), paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases … of Cement Mason Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … dated 8/17/06. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCooperative Information Technology Services (2012MR-1)
… Intermunicipal cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1State Comptroller DiNapoli Statement on New York City's November Budget Update
… and revenue pressure highlight the missed opportunity to set aside additional monies in its Revenue Stabilization … significantly exceeded projections. A systematic approach to setting funds aside is critical. “The city has reflected … (FY) 2022, offset in part by savings though the Program to Eliminate the Gap (PEG) initiative. PEG savings made use …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… in our initial audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … Background Our initial audit report, which was issued on August 13, 2013, determined that, for the period January … totaling $137,459 to Davis Ethical Pharmacy. Based on information obtained from the prescribers (the physicians …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the district’s reserves has increased from $1.2 million to $12.5 million over the last five years. The district … district also established and funded a liability reserve to $800,000 for a purpose that was not permissible. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Village of Franklinville – Police Payroll and Water Accountability (Cattaraugus County) Department payroll payments were not adequately supported and leave time …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Catskill – Financial Condition (2014M-134)
… and transparency are reduced. The water and sewer funds have substantial unassigned and unappropriated fund … of May 31, 2013, without plans for reserves or use of the funds. Such plans would be a useful tool for the Board to … include defining reasonable amounts of unexpended surplus funds and reserves that the Village should maintain. Develop …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in … Clerk-Treasurers’ leave accruals, and the payments made to them for unused leave time at separation from service, … deleting such information first. The Mayor, contrary to adopted Board policy, took custody of an external hard …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Findings The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. … and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not filed annual …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309CUNY Bulletin No. CU-696
… purpose of this bulletin is to provide agency instructions for processing the CUNY Health Benefits Buy-Out Waiver … Employees receive an annual incentive payment in exchange for waiving their City health benefits when other non-City … in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outTown of LeRay – Justice Court (S9-14-5)
… approximately $443,900 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The … caseload activity and, therefore, may be losing revenue from traffic violations. The Court has not completed monthly … to ensure that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5