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William Floyd Union Free School District – Payroll (2016M-165)

… procedures in place to ensure overtime is preapproved, and District officials generally did not preapprove overtime … compensating controls, such as increased oversight and/or management reviews of the Payroll Manager’s work. Implement procedures to properly control and monitor overtime by approving and providing justification …

Niskayuna Central School District – Financial Condition (2012M-218)

… on the appropriate level of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the Board will fund and maintain each reserve fund, the optimal or targeted …

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which … that was not needed as a funding source because the Board and District officials overestimated appropriations when they prepared and adopted budgets for the last three fiscal years. The …

Liberty Central School District – Budget Review (B4-14-6)

… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …

State Comptroller Releases Municipal Audits

… have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not … grant funding requirements. In addition, project delays and project scope changes added an additional $220,000 to the … the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for …

DiNapoli: Local Sales Tax Collections Up Slightly in May

… million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled $862 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …

State Agencies Bulletin No. 302

… The report includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered … total number of employees, total addresses not barcodeable and any foreign addresses for a Department. OSC Actions … address that meets US Postal Service bar code standards and provide that address to the payroll office. Inform …

Opinion 88-69

… Therefore, since section 122-b authorizes both towns and villages to contract for ambulance services, it is our opinion that a town and a village within the town may each independently contract … contracted for by a town under section 122-b are provided and financed on a town-wide basis (1980 Opns St Comp No. …

X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management

… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)

… been avoided had the Department taken more comprehensive and proactive steps to administer Medicaid reimbursements for … efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The remaining $100 million in … Medicare coinsurance amounts on the claims they submitted; and providers’ claims incorrectly reported that Medicare had …

Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual

… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …

Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)

… Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation … to the Department of Health (Department) to review and recover the overpayments we identified; remind hospitals … time the patient received mechanical ventilation services; and establish payment controls. Key Finding Department …

IT Asset Management (2022-MS-2)

… districts (Districts) appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … 11 percent, including 81 Chromebooks, could not be located and 15 percent were not inventoried. None of the 20 Districts … IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately 62,000 IT assets were …

City of Newburgh -- Budget Review (B18-6-12)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … must be submitted to the State Comptroller for examination and recommendations.  Key Findings The significant revenue … Based on our projections, the amounts budgeted for police and firefighting overtime is likely underestimated by …

City of Long Beach – Budget Review (B18-7-5)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …

School Tax Relief (STAR) Program (2012-MS-6)

… for a primary residence only. Local assessors accept and process residents’ applications for STAR exemptions. The … lowers the school real property tax burden for homeowners, and makes up the difference by increasing State aid to school … the State lost $13 million in the 2010-11 fiscal year - and will lose an additional $73 million through the 2015-16 …

Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)

… [pdf] , Schenectady [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit … Credit Recovery Programs (CRPs) conform to Regulations, and if the school districts adequately monitor students’ … intensive instruction in a subject that is equivalent to teacher-provided classroom instruction. Seven of the eight …

Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)

… Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently … services that the Foundation could provide the School and increases the fee from 1 percent of total pupil revenue … 2012-13 fiscal year to 1.5 percent for the following year, and 2 percent for the contract’s final year. The fee …

City of Newburgh – Budget Review (B6-13-21)

… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are … water metered sales by approximately $280,000 and sewer charges by approximately $272,000 in the budget. We …