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Comptroller DiNapoli Releases State Audits
… in all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and collected the correct fee for each …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0LaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli Halts $24 Million in Suspicious Tax Refunds
… sure only legitimate refunds are paid.” DiNapoli’s office audits all New York state bills prior to payment, including … For a copy of the report, visit: http://osc.state.ny.us/audits/allaudits/bseaudits/bse20140416.pdf …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsLiberty Central School District – Budget Review (B4-13-4)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Area #9 – Wireless Network – Information Technology Governance
… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … for the District’s vehicles, upgrade the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… oversight of the Executive Director. We reviewed all the payments made to the Executive Director from January … define in the Executive Director’s employment contract all compensation and benefits to be received. Ensure that the … oversight of the Executive Director by ensuring that all payments to her are periodically reviewed or audited. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAlbany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAkron Fire Department – Financial Activities (2014M-196)
… to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off … available for review to verify their eligibility for grant funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract … document. This field of the transmittal must be completed for BOC use. In the example above, the agency would enter …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemMedicaid 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-malnutritionNewstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Employee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical … During the three-year audit period, ECMCC offered two incentive programs to certain MC physicians — the Performance Incentive Program and the Productivity Incentive Program — …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Comptroller DiNapoli Releases State Audits
… June 30, 2013, auditors identified $1,376,319 in reported costs that did not comply with the RCM’s requirements, … have been partially implemented. Office for People with Developmental Disabilities: Lifespire Inc. … Fiscal Reporting and Claiming Manual for Non-Medicaid Costs (2016-S-2) Lifespire provides assistance to individuals …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… fund balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… 2015 through December 2020. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and … disenrollment. There is a risk that claims submitted on the disenrolled member’s behalf during this interim period …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) has filed a shareholder proposal … of Shareholder Proposal About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2