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Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
New York State Comptroller Thomas P DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… The Board did not segregate the Clerk-Treasurer’s duties or provide additional oversight as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not … The Board did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3XIX.6.D Reporting – XIX. Project Costing (PCIP)
… Grant Awards The NYGR0210 will replace the NYGR0010 for April implementation and enhances its capabilities. … a Customer Contract. The report provides spending activity for Federal Grant Awards by Business Unit or Reference Award Number for a specific Business Unit, Fiscal Year and Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … equipment, etc., the individual assets must exceed $40,000 to be capitalized. Intangible Assets An intangible asset is … reporting period. Intangible assets must be identifiable to be reported. They are identifiable if either of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … an elected Mayor. The Village’s budgeted appropriations for the 2011-12 fiscal year were approximately $8.3 million. … State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… which comprises seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are … and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Akron Fire Department – Financial Activities (2014M-196)
… for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followAssessment and Collection of Selected Penalties
… to notify WCB in writing when the claimant's insurance carrier fails to pay or notify them within 45 days that … it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 … Workers' Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Purpose To determine whether the Department of Health established adequate controls to prevent duplicate … services using the APG payment methodology. The Department of Health (Department) adopted the APG methodology in an … are reimbursed based on patient condition and complexity of service. The Department phased in the APG methodology …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources … (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established in 1895, is …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… report, Overpayments for Services Also Covered by Medicare Part B (2010-S-50). Background Many of the State's Medicaid recipients are also eligible for Medicare Part B, which provides supplementary medical insurance … health care providers' Medicaid claims for Medicare Part B deductibles and coinsurance. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending … Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of … To determine whether the New York State Thruway Authority discretionary spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five … CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41 ). About … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow