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Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were historically transferring funds to them without using them; District officials do not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… did not always comply with the District’s written regulations relating to cash receipts and nonpayroll … Key Recommendations Periodically review the adopted regulations relating to cash receipts and nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments and leave … Determine whether the Town of Fort Edward Town officials ensured that payroll payments and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as … not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSchuyler Heights Fire District – Claims Processing (2014M-124)
… Law prior to Board audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Accounts Payable Advisory No. 64
… must submit the refunds of appropriation immediately upon notification. Once the agency sees the refund of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksSouth Glens Falls Central School District - Fund Balance (2018M-90)
… accurately reported fund balance and other related accounts, and whether fund balance was within the statutory … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated unrestricted … accurately reported fund balance and other related accounts and whether fund balance was within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Portville Central School District - Financial Management (2018M-245)
… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Comptroller DiNapoli Releases School Audits
… his office completed audits of the Akron Central School District , Duanesburg Central School District , Genesee Valley Central School District , Iroquois Central School District , Moriah Central … Genesee Valley CSD Iroquois CSD Moriah CSD Newark School District Pub Library New Hyde ParkGarden City Park Union Free …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam County , Village of Stillwater , Town of Union Vale , Town of … completed audits of Village of Massapequa Park Orange County Pine City Fire District No 1 Town of Porter Putnam …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-302
… Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – … Program Recruitment and Retention Enhancement Fund based on the number of employees in BU28 to facilitate the … employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State, and New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Agencies Bulletin No. 1963
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SSU … Uniform Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay, or Leave of … the nearest dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestComptroller DiNapoli Releases Municipal Audits
… , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In … in 2001, it has not been updated since that time. Town of Sullivan – Internal Controls Over Selected Financial … of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs Department …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0State Comptroller DiNapoli Releases State Audits
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up) (2016-F-8) < An audit issued in … potentially inappropriate Medicaid payments for low birth weight infants that did not meet billing requirements as well …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds. They found the treasurer established adequate … appropriate records and properly reported court and trust funds as prescribed by statute. Auditors also found that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and … Services (BOCES) – Cash Management (2023M-40) Over an 18-month period, officials missed an opportunity for BOCES to … revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but were not disabled and four …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsXII.7.B Voucher Denials – XII. Expenditures
… reimbursement not supported by medical bills 26B WCB - Need Contracted Rate 27 Contract expired and needs amendment … field 31 Not calculated in accordance with medical fee schedule 31B Incorrect or insufficient medical fee schedule … purpose of travel 4L Dates of travel and receipt dates do not agree 5A Does not appear to be an appropriate state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… continue in earnest as the state Department of Health can do much more to save taxpayer dollars.” The New York State … MLTC plans. The plans provide long-term care services to people who are chronically ill or disabled. Medicaid pays … monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program is …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenue