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Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit committee did not audit the Treasurer’s records and submit its audit report as required. Key Recommendations Establish policies and procedures requiring the Board to review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Niagara – Justice Court (2015M-218)
… 2014 through July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately 8,400. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Town of Cuyler – Town Clerk Operations (2017M-207)
… May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population of approximately 980. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Elmwood Village Charter School – Building Acquisition (2017M-237)
… 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of Trustees, has … million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Depew Union Free School District – Financial Condition (2016M-229)
… the District’s financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union … District, which operates three schools with approximately 1,800 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Village of Clifton Springs – Board Oversight (2014M-099)
… 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Jasper – Financial Management (2015M-150)
… Key Findings Town officials failed to budget accurately, and the Town’s major operating funds are experiencing fiscal … multiyear financial plan. Key Recommendations Develop and adopt structurally balanced, realistic budgets and better monitor financial activity throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Town of Lancaster - Information Technology (2018M-114)
… Technology (IT) assets were properly safeguarded and secured. Key Findings Town officials have not designed or … the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsOpinion 91-50
… from payments due to such contractor upon the deposit with the State Comptroller, or his designated representative, … of LGAC are: hereby made securities which may be deposited with and may be received by all public officers and bodies of …
https://www.osc.ny.gov/legal-opinions/opinion-91-50DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to make … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions … New York State Comptroller Thomas P DiNapoli is urging New Yorkers to make …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… totaled $75 billion through the end of February. “There is reason to be cautiously optimistic with … will be helpful in the state’s ongoing recovery effort, it is important to use them responsibly and think long-term, as … $8.7 billion, or 10.1 percent, lower than last year. This is largely due to higher federal reimbursement for Medicaid …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … payments. The audit found: $1,956,679 in overpayments for newborn claims that were submitted with incorrect birth …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Newmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended … Newmeadow, a not-for-profit organization located in Malta, New York, provides preschool special education … Rochester Area, Inc. - Compliance With the Reimbursable Cost Manual (2014-S-75) State Education Department: Astor …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … payments, including: $6,329,458 in questionable payments for claims that were not subjected to the appropriate edits …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five … information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… $1 million was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019City of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23