Search

Comptroller DiNapoli Releases Municipal Audits

… Housing Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins … however, do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) … Housing Authority Mechanicville Housing Authority Village of Old Brookville Town of Pamelia and the Tompkins …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)

… During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … with DOH-authorized overlapping Medicaid and Essential Plan coverage. The audit covered the period from January 2017 … during periods of overlapping Medicaid and Essential Plan coverage because DOH did not account for the Essential …

https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-plan

Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates

… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates

Facility Structure, Safety, and Health Code Waivers (Follow-Up)

… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … in place at a given facility, nor could it identify the code violations that had been waived at those facilities. … of Health: Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …

https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-follow

Accounts Receivable Collections

… contribute to processing delays. Also, there were 909 hospital accounts receivable cases totaling $2.3 million that … when they should have been reopened and reassigned because new charges were incurred on the accounts. The Bureau needed …

https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collections

Security Over Electronic Protected Health Information

… Purpose To determine whether the Roswell Park Cancer Institute (Institute) is properly … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …

https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-information

Security Over Critical Information Systems

… performance accountability system, oversees the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its responsibilities include oversight of more than 700 school districts with 3.2 million students, …

https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systems

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

Westford Fire District – Internal Controls Over Financial Operations (2013M-270)

… monthly financial reports to the Board, the informal bank reconciliations prepared by the Treasurer were not a … Reconcile the District’s accounting records to the bank statements monthly, follow up on any differences, … routine oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m

Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Town of Dunkirk – Justice Court (2013M-106)

… of the Town Supervisor and four Board members. The Justice’s principal duties involve adjudicating legal matters … Justices had a shortage of $1,026 and the other former Justice has unidentified funds of $699. Pending tickets were … Town of Dunkirk Justice Court 2013M106 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… segregated. The payroll clerk’s duties include making changes to salaries and wages but she is also capable of … submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of the amounts of the …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

State Agencies Bulletin No. 1191

… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decoupling

Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)

… nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not design or implement an adequate … Dutchess County Industrial Development Agency Management Practices 2013M251 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!