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DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension

… to justice and will have to repay the $22,000 they stole. I thank Westchester County District Attorney Rocah’s office … Westchester, whether the victim is a person or an entity like the state retirement system,” Rocah said. “Theft like this from the pension system is ultimately stealing from …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… Purpose of Audit The purpose of our audit was to determine if Library/Museum … the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the Executive … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …

Use of Vendor-Supported Technology

… Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an …

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 … over the collection of cash receipts for water and sewer rents and property taxes. Village officials have … Key Recommendation Establish procedures for the water, sewer, and property tax billing and collection processes that …

Town of Ellery – Justice Court (2014M-269)

… on the daily cashbook reports and monthly Justice Court Fund reports. The Justices did not perform monthly accountability analyses and did not maintain a list of bail pending and other types of unremitted payments … to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and …

College of Geneseo – Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these employees incurred over $100,000 in travel expenses during the three year period ending March …

Alden Central School District – Fuel Management (2024M-90)

… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176.  Officials did not …

Main-Transit Fire Department – Credit Cards (2024M-77)

… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …

Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services

… provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. … ventilation services. Key Finding We identified $975,795 in overpayments on 32 inpatient claims that reported 96 …

Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State, as well as other outliers.   Our analysis identified …

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …

Contract Advisory No. 25

… Requests (CRER) Document the procurement record decisions in the system Track the status of requests, in real-time, once submitted to BOC for review Immediately be …

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… Background The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a seven-member Board and its 2014 budgeted appropriations … accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key …

UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59

… members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … United will not pay for certain procedure codes billed in combination with other procedure codes unless the provider … for claims preparation and submission. Recover the $39,345 in overpayments identified by our audit. As priorities and …

State Agencies Bulletin No. 2012

… ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … out period, ensure the employee’s Direct Deposit Table in PayServ is updated immediately. Agencies must continue to …

State Comptroller DiNapoli Releases Municipal Audits

… opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the following findings: rental payments, disbursements …

DiNapoli Releases October State Cash Report

… seven months of the fiscal year totaled just under $85 billion, $181.8 million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April projections, according to the … The General Fund ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s …

XI-A.1 Purchasing Process Overview – XI-A. Purchasing