Search
City of Glen Cove – Budget Review (B7-14-16)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of New Berlin – Ambulance Company Loan (2013M-22)
… for 2013 are $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Internal Controls Over Selected Financial Operations
… enforces the Alcoholic Beverage Control Law, including inspecting licensed premises and permit holders. Through an agreement between SLA and the Office of General Services (OGS), OGS’ Business Service Center (BSC) …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December … and seven elected members. The City’s budgeted general fund expenditures for the 2011 fiscal year were $40.7 … only nine of which were active – leaving 78 projects that had been completed, but still open in the records. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The … property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The … fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Opinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … competition, such as using requests for proposals (RFPs), when procuring $596,763 in professional services from five …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special education …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… 28 school districts throughout Nassau County on Long Island. Among other programs, CPN provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … payments, as follows: $12.2 million was paid for managed care premiums on behalf of Medicaid recipients who had other … had, or where Medicaid was incorrectly designated as the primary payer instead of another insurer; $1.3 million was …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… Objective To determine whether the Department of Health’s (Department’s) eMedNY system reasonably ensured … 294 million claims, resulting in payments to providers of nearly $42 billion. The claims are processed and paid in … $11.5 million was paid for managed care premiums on behalf of Medicaid recipients who also had concurrent comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … In addition, the board did not have adequate procedures for auditing claims. Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check disbursements totaling $9,625 that …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Property Tax Freeze Credit
… intended to reimburse qualified New York State homeowners for increases in local property taxes on their primary … Department 5,661 questionable payments totaling $591,902 for follow-up evaluation and appropriate action. … where either the homeowner or property was not eligible for the STAR property tax exemption. This includes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditVillage of Monticello – Board Oversight (2013M-226)
… in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Gardiner – Selected Financial Activities (2013M-67)
… the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. … The Town Board is the legislative body that is responsible for managing Town operations including establishing internal controls. The Town’s budgeted appropriations for 2011 and 2012 were approximately $2.5 million each year. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerState Agencies Bulletin No. 1912
… Purpose The purpose of this bulletin is to inform agencies that position pools … 07/07/2021. OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing: … as follows: Inst 07/01/2021 Admin 07/07/2021 Cycle Beg Date Cycle Beg Date Current 06/17/2021 Current 06/24/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsDisposal of Electronic Devices
… OGS' Surplus Unit. Key Findings Seven of the 36 computer hard drives readied for surplus still contained data, even … indicating all information had been removed. Two of these hard drives contained personal, private and/or sensitive … home addresses and financial information. One of these two hard drives also contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manual