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Cayuga County – County Bridge Maintenance (S9-13-4)
… 31, 2011. Background The County covers 692 square miles and has approximately 80,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This Department includes a Highway Superintendent and a senior engineer technician who are directly involved …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4DiNapoli: Tax Cap Set at 2% in 2023
… been since the tax cap was first implemented and more than triple the 2.3% inflation factor from the prior year. Chart …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether … responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123State Agencies Bulletin No. 1295
… Purpose To inform agencies of the content information for the 2013 Form W-2. Background According to IRS Publication 15, Circular E for 2013, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1295-form-w-2-wage-and-tax-statement-calendar-year-2013Comptroller DiNapoli Releases School District Audits
… million (12 percent) claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Medina …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Fiscal Report (CFR) were allowable, properly calculated, and adequately documented in accordance with applicable State … to children with disabilities who are between three and five years of age. BANY is reimbursed for these services … its Special Education Itinerant Teacher Program (Program), and provided these services to 18 children from 12 school …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… qualify for both Medicare and Medicaid are referred to as "dual eligibles." For dual eligible recipients, Medicare is generally the primary … the remaining balances (typically for coinsurance) for dual eligible beneficiaries. About 570,000 of New York's …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bAdequacy of 2021 Budgets - City of Norwich (S9-21-16)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6State Comptroller DiNapoli Releases Audits
… audits have been issued. Office of Parks, Recreation and Historic Preservation: Compliance with Navigation Law (2019-S-59) The office has developed and implemented controls to adequately monitor and enforce requirements for safety and quality of life on …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… District – Cash Management (Fulton County, Saratoga County and Montgomery County) District officials did not develop and manage a comprehensive investment program. As a result, … payroll was not adequately approved, supported and documented. In addition, a staff person received overtime …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). … to bill all liable third parties before billing Medicaid. Key Finding Department officials made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followAdequacy of 2021 Budgets - City of Rome (S9-21-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in the southern tier …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Wyoming County Industrial Development Agency – Project Management (2015M-62)
… requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet … Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… [read complete report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) … telephone and via the Internet. For the five-year period from 2009 through 2013, the five OTB Corporations collected … Key Findings The five OTB Corporations have experienced an overall decline in handle over the five-year period 2009 …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Length of Service Award Programs (2014-MS-1)
… is required to establish a point system that complies with New York State General Municipal Law (GML). The point system specifies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1