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Town of Harmony – Justice Court (2014M-004)
… presented to the Board for audit in December 2012 and that no errors or omissions were found. However, there was no indication of what the Board had reviewed. We found that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, … medical record, and that meet existing standards of professional practice. For the five-year period ended … medical record. Other Related Audits/Reports of Interest Department of Health: Improper Fee-for-Service Payments for …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… agency, failed to meet more than half of the reporting requirements for tax credit and job creation programs, diminishing transparency and … agency failed to meet more than half of the reporting requirements for tax credit and job creation programs diminishing transparency and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … 36 employees and 18 elected officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Morris Central School District – Financial Operations (2015M-251)
… the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school with … $9.5 million. Key Findings The auditor from the Otsego Northern Catskills Board of Cooperative Educational … itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Town of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify that … and properly supported by paid bills or receipts. All transactions that we examined were for proper Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Loan Payroll Deductions – Enhanced Reporting
… salary deductions Retirement Online notifies employers when to start and stop deductions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Plymouth – Employee Benefits (2023M-176)
… paid $9,942 for 64.25 days of unearned vacation, sick or personal leave accruals. Upon leaving Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Opinion 88-16
… Enforcement of Judgment (method of computing interest on income executions) -- Poundage Fees (method of computing poundage fees on income executions) CIVIL PRACTICE LAW AND RULES, §§5003, … LAW, §650: The proper method of computing interest on income executions is the declining balance method. CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-88-16DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… by an audit and investigation by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. Hilchey decided … District Attorney Lawrence Friedman and the New York State Police for partnering with us to hold this individual … for. The audit concluded that Hilchey was able to carry out the scheme because the Fire Department board failed to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftExamples from GASB Statement 34 - Statement of Activities
… 62,300 (32,275,901) ----- (32,275,901) ----- Public works 10,128,538 850,000 ----- 2,252,615 (7,025,923) ----- … revenues: Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesHow the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For … Employers will see the maximum amount to amortize in their estimated invoice (available in Retirement Online …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksCUNY Bulletin No. CU-331
… increases are pursuant to the New York City Comptroller’s Consent Determination dated January 16, 2008. The new rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… Homes and Community Renewal’s (HCR) lax oversight of the Residential Emergency Services to Offer Home Repairs to the … Audit Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the … Homes and Community Renewals HCR lax oversight of the Residential Emergency Services to Offer Home Repairs to the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… ensure those funds are spent appropriately. Every agency should have a process to monitor and evaluate contractors’ … terms: variety, typically, usually, can, may, periodic, often, and good faith effort. To determine whether the agency … Where is the contractor to perform required activities? How will the contractor communicate to the agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli Announces State Contract and Payment Actions for October 2016
… and remediation contracts including $40 million to Long Island Environmental Assessment Inc. and $30 million to … to facilitate consolidation of services. $8.2 million with Island Peer Review Organization, Inc. for program performance … for temporary staffing services at Hutchings Psychiatric Center. $281,000 to Independent Living, Inc. and $123,000 to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Personal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2015. Background The Department processes all New York State personal income tax returns. All returns that result in … Value of Refunds Taxpayer claimed refundable credits based on incorrect information, such as fake or inflated number of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be … proper charge. The governing board may require that the voucher be certified or verified by the employee. The same … claim is spread among multiple vouchers. For example, a voucher is prepared for lodging expenses paid by credit card …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements