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County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit was to determine if counties have ensured that … potentially recertify for UI benefits while incarcerated by limiting the ability to contact NYS Department of Labor …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1State Comptroller DiNapoli Releases Municipal Audits
… (Sullivan County) Village officials did not ensure that employees were paid appropriately. As a result, for the … received erroneous compensation totaling $141,800. Due to unclear board resolutions, undocumented verbal agreements … fiscal year and an $8.6 million decrease from projected 2022 revenues of $269.6 million. The county could accumulate …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, … in termination or miscarriage; and $2.4 million was paid when the SMCP date of service preceded the birth by 1 to 6 … payments. The Department’s eMedNY claims processing system does not have access to maternity encounter data to verify …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careState Comptroller Releases School District Audits
… After adding back unused appropriated fund balances each year, the district’s recalculated surplus fund balance … the last three fiscal years ranging from 12.1 percent to 16.7 percent. Rochester City School District – 2020-21 Budget …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… totaling $549,000 and did not seek competition as required by the procurement policy for five professional service … County) Auditors found the treasurer did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsCapital Planning
… Purpose To determine whether the Niagara Frontier Transportation … $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual … and projects denied funding in capital plans. Also, they have not established a documented system for ranking capital …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningLow-Income Housing Trust Fund Program
… mission is to create decent affordable housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the … with other State, Federal, or private financing for low-income housing projects. Generally, the Program …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Key Recommendations Ensure that, when multiple quotes are obtained, they are from companies that are not affiliated and that are primarily in the business of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andTown of Henrietta – Financial Management and Purchasing (2013M-208)
… financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … Budgeted appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not … to help ensure that the Supervisor properly accounted for all financial activity and adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Safety at Stations
… appropriate steps to address safety-related issues at all of its train stations including determining if “Customer … was created as a public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on Staten Island pursuant …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Franklinville , Town of Jefferson , City of Olean and the Walworth-Seely Public …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dalton-Nunda Central School District – Financial Management (Allegany County, … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Use of Vendor-Supported Technology (Follow-Up)
… is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and … availability of information. This includes requirements for ensuring systems are up to date and maintained at … those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, NFTA …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followFinancial Management Practices
… (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses fees to power companies for dam usage to generate electricity. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesTown of LeRay – Justice Court (S9-14-5)
… bank accounts; the Court has not reported and remitted $7,542 to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail of $7,200, over six years old, has not been remitted to the Town as required; and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Opinion 2000-20
… Town Law also authorizes fire districts to acquire real property and suitable buildings "[f]or the preservation, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… enough to make sure utilities are holding up their end of the deal. PSC lacked critical equipment to do its job and … Gas & Electric Co. (RG&E). The PSC, through the Department of Public Service (DPS), regulates 650 utilities responsible … earlier settlement agreement required Charter to submit a letter of credit in the amount of $12 million, propose a …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsCost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to the district’s internal and external … qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeIroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … Iroquois …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Deposit Central School District - Financial Condition (2018M-204)
… took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … It has had three successive operating deficits in each of the last three fiscal years totaling over $100,000. Key … Board should continue to examine the cost-effectiveness of special education services and offer programs in-house …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204