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Shelter Island Union Free School District –Financial Condition (2014M-132)
… The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … The District’s reserve policy does not define how reserve funds should be used. In addition, we found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hamburg Central School District – Capital Project (2014M-129)
… The District has set aside over $6.6 million for general construction and site work contracts, which was not part of the Project’s … work is needed, the District should obtain voter approval. Approve all change orders (and allowance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate … is located in eastern New York State and has a population of approximately 303,000. The County Legislature serves as …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… With today’s announcement, DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. “Since implementing the system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and … With todays announcement DiNapolis office has completed the initial scoring for all local governments and school …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… through Medicare Advantage plans, which have networks of participating providers that they reimburse for services … Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing liabilities (deductibles, coinsurance, … were overpaid 58, 74, and 79 percent of the total Medicaid payments they received for claims in our review. We analyzed …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersSecurity Over Electronic Protected Health Information
… whether the Roswell Park Cancer Institute (Institute) is properly safeguarding its ePHI and has protection policies … place and a plan to make mandatory notifications when ePHI is lost or stolen. The audit covers the period January 1, 2013 through March 6, 2015. Background The Institute is a comprehensive cancer treatment and research complex …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationState Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board … fund balance for the general, water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. Furthermore, … reviewed while experiencing operating surpluses totaling $2 million. Town of Pelham – Information Technology …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… plan on funding or using these reserves. The District’s retirement reserves balance of $310,000 was five times what … and historical data. Ensure that the unexpended surplus fund amounts are within statutory limits. Develop a plan to use the surplus fund balance identified in this report in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215DiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… by State Comptroller Thomas P. DiNapoli’s office. William Davis, 63, the former owner of Davis Ethical Pharmacy in Rockville Centre, pleaded guilty to … To read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamState Agencies Bulletin No. 1717
… Report of Check Exchange. Ensure the employee’s address is up to date on the Modify a Person page in PayServ. Verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyState Agencies Bulletin No. 795
… Purpose To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA employees. … State and CSEA, certain employees are eligible for a lump sum payment for Special Assignment to Duty Pay. This lump sum … To provide procedures to process the lump sum payment for Special Assignment to Duty Pay SAD for CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesOpinion 88-69
… emergency medical treatment or transporting sick or injured persons found within the boundaries of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly $85,000 in New … A 37yearold Queens woman was arrested today for allegedly stealing nearly $85000 in New …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-father