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Fayetteville-Manlius Central School District – Professional Services (2020M-115)

… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020m

Town of Hague – Departmental Cash Receipts (2014M-320)

… April 30, 2014. Background The Town of Hague is located in Warren County and has a population of approximately 700. …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320

State Comptroller DiNapoli Releases School Audits

… increasing the risk that the district could lose important data and suffer a serious interruption to operations, such as … paychecks, vendor payments, student grades or state aid claims. Silver Creek Central School District – Financial … 27 percentage points. Bradford Central School District – Claims Auditor (Schuyler County) The claims auditor did not …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits

Central Office – Controls Over Bank Accounts

… the University Controller to ensure that each bank account complies with University policies and procedures. … for repurposing bank accounts and ensuring that large bank account balances are adequately collateralized or otherwise …

https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accounts

Partial Lump Sum Payment – State Police Plan

… members, you will receive your PLS along with your first pension payment, at the end of the month following your … benefit).* Choosing a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the … your retirement application. Lump Sum Payment Amounts The amount of the PLS payment available to you is a percentage of …

https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-payment

Partial Lump Sum Payment – Special 20- and 25-Year Plans

… members, you will receive your PLS along with your first pension payment, at the end of the month following your … benefit).* Choosing a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the … your retirement application. Lump Sum Payment Amounts The amount of the PLS payment available to you is a percentage of …

https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-payment

IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions

… Debt service includes the payment of principal and interest on long-term debt and payments on … Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1

Access Controls Over Selected Critical Systems

… December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and well-being of … access to those systems. We identified 367 user accounts with access to six OCFS systems that were inappropriate … information assets. Improve the timeliness of cooperation with authorized State oversight inquiries to ensure …

https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems

UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers

… therapy, and home care services. United processes and pays claims from health care providers for services provided … providers are generally lower than the rates United pays to out-of-network providers for the same services. Key …

https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory

State Comptroller DiNapoli Releases Municipal and School Audits

… accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

Area #5 – Malware Protection – Information Technology Governance

… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using …

https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection

DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers

… retail buyers. The true interest cost of the GO Bonds was 3.99 percent. “I am very pleased with the sale results, which … Taxable Bonds will mature over one year. BofA Securities, Inc. was the Senior Book-Running Manager along with Ramirez & Co., Inc. as Co-Senior Manager, to sell the bonds …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers

Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals

… (or caps). A special category of DME – oxygen equipment – is only available for rental and generally has no limit on …

https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentals

State Comptroller DiNapoli Releases Municipal Audits

… late payments. The receiver did not create some sewer and water accounts and did not bill 70 accounts. Town of … records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0

Restitution Payments (2021-MS-2)

… cannot identify the source of all the money on deposit in their restitution accounts. As a result, some victims will … orders have remained unsatisfied for the longest period in a timely manner. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2

Project Tracking Systems and Economic Assistance Program Evaluations

… Objective To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers … responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous …

https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations

Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges

… payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims. … payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims …

https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-discharges

Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)

… Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each … ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reports

Chenango County – Departmental Cash Receipts (2015M-21)

… audit was examine certain County cash receipts processes for the period January 1, 2013 through September 29, 2014. … a 23-member Board of Supervisors. The general fund budget for 2015 totals approximately $73.7 million. Key Finding Our … Office. Key Recommendations There are no recommendations for this audit. …

https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21

Town of Roseboom - Long-Term Planning (2018M-115)

… Town of Roseboom LongTerm Planning 2018M115 …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115