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Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … January 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s … or 50 percent, was for outpatient hospital services. New York State Public Health Law requires counties to pay …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Selected Aspects of Bus Procurement
… purchases. Key Findings MTA did not apply for federal State of Good Repair discretionary grant monies for certain … could not justify buying 90 buses for each of five test fleets totaling about $228 million. Key Recommendations … to purchase buses. Establish pass/fail criteria for all test fleets prior to procurement. Reassess the minimum number …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementTerryville Fire District – Treasurer’s Duties (2017M-136)
… totaled approximately $4.4 million. Key Finding The Board does not review the biweekly payroll until after the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Carrollton – Justice Court Operations (2018M-21)
… balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The Justices' bail reports included …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank reconciliations were reviewed by a District official who was not independent of recording cash and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
… officials did not provide IT security awareness training to employees. The Board did not develop a disaster recovery … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt written IT policies … Provide periodic IT security awareness training to personnel who use IT resources, including the importance …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Depew Union Free School District – Investment Program (2023M-77)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials ensured that new …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Town of Croghan – Financial Management (2014M-340)
… was to review the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds experienced significant …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Shenendehowa Central School District – Claims Processing (2016M-137)
Shenendehowa Central School District Claims Processing 2016M137
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Opinion 92-30
… benefit accruing to a municipal officer or employee as the result of a contract with the municipality which such officer … contracts between the county and such agencies. October 9, 1992 Kenneth R. Ingenito, Chairman Rockland County …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … of interest if the agency sells insurance to the village. You state that the village mayor is the vice-president and … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followDiNapoli Releases November State Cash Report
… of nearly $45.2 billion were $23.3 million higher than the latest projections included in the mid-year update to the … All Funds spending was $308.7 million lower than the latest projections, and $603.3 million higher than initial … of $7.5 billion, which was $406.2 million higher than the latest projections from the Mid-Year Update and nearly $2.8 …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases January State Cash Report
… date tax collections were $167.9 million higher than the latest projections included in the Third Quarter Update to … percent, from a year earlier. Total receipts exceeded the latest projections by $75.1 million, primarily because of … For a detailed breakdown, go to http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's office issues a state cash …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportSUNY Bulletin No. SU-215
… or Spring semester only are due a lump sum payment of $201.30. Eligible employees on Military Stipend Leave are eligible for this lump sum payment immediately. Ineligible Employees: … transaction on the Time Entry page using the Earn Code DLP (Discretionary LSP-2 Semesters). Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-215-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2014Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … In addition, the former clerk did not adequately support collections and the form of payment was not always recorded. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsOpinion 97-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of … corporation pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli Releases April State Cash Report
… New York state collected $8.2 billion in taxes during the first month … according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. The year-over-year …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-report