Search
Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger formally … directly performed engineering work on District projects. If he was involved with the procurement, preparation or performance of the contract, or if his compensation from the firm was directly affected by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
To determine whether Medicaid made improper payments on behalf of recipients with Department of Healthauthorized overlapping Medicaid and Essential Plan coverage
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… goods or services that resulted in a claim for collection from the State. The Accounting Date recorded on the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… issued the following statement today following Amazon’s agreement to conduct and publicly release an independent … practices on its hourly workers. As a result of the agreement, DiNapoli and the New York State Common Retirement … refiled the proposal for the 2022 proxy season. With this agreement, and the commitments made by Amazon related to the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditState Comptroller DiNapoli Releases School District Audits
… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsCity of Newburgh – Budget Review (B6-13-21)
… on the results of our review, except for certain matters, we found that the significant revenue and expenditure … largest property which is listed for sale at $1 million. If these properties are not sold within the 2014 budget year, … shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s … Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of … borrowings are repaid in a timely manner. Determine how the $758,000 of funds intended for the sewer extension …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … 244 million claims, resulting in payments to providers of more than $35 billion. The claims are processed and paid … for inpatient claims that were billed at a higher level of care than what was actually provided; $225,862 was paid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Medicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… inaccurate information, such as the newborn’s birth weight and diagnosis code; $513,427 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the 2 fiscal years ended June 30, 2019, we identified $172,121 in ineligible costs reported by FOD on … : Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the costs … pertinent SED guidelines that relate to the deficiencies we identified. To FOD: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local government …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCity of Yonkers – Budget Review (B6-15-16)
… to rely on fund balance to close gaps in the budget. If police overtime savings are not realized, the City would potentially be over-budget by as much as $2.1 million based on the 2014-15 fiscal year … to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… The board has not established a standard leave request form or other formal procedure for employees to request leave …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the … 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. … are physically safeguarded, only accessible to authorized employees, and deposited timely. Establish written policies …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSullivan County – Fiscal Stress (2013M-81)
… The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s procedures over solid waste and … is an independent public benefit corporation established to plan, develop and construct solid waste management facilities and to contract with Franklin County, other municipalities, state …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387