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Auditing Travel/Conference Claims – Travel and Conference Expense Management
… conference, training or meeting (i.e., certification of attendance and/ or completion, documentation of the meeting … example, did other employees pay $200 for airfare but one employee pay $400 because he or she returned on a later … Are there expenses related to spouses or other non-employee travelers? Have reimbursements requested by the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Comptroller DiNapoli Releases Audits
… premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Opinion 89-31
… would be removed from office before the end of his or her term of office by vote at a referendum to be taken upon …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Oversight of Child Protective Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 365 days a year and received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there … child (i.e., under the age of 18) has been impaired or is in imminent danger of impairment because of the failure of a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followBeacon City School District – Claims Auditing (2016M-20)
… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations … comprising five elected Trustees, governs the Village and is responsible for the general management and control of the Village’s finances and operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not … from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Comptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Objective Determine whether Putnam County (County) Parks and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Examination of Unemployment Insurance Benefits
… of our examination were to determine if payment requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … to claimants that may have been employed while collecting benefits; (ii) monthly and quarterly payment files to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsState Agencies Bulletin No. 2096.1
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20961-reallocation-nursing-titlesState Agencies Bulletin No. 2096
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2096-reallocation-nursing-titlesCity of Yonkers – Budget Review (B17-6-11)
… budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools (District) and … could potentially face a shortfall of approximately $1.7 million in revenue if income tax surcharges remain at … and the City’s ability to increase property taxes may be limited in future years if property values do not …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCity of Yonkers – Budget Review (B19-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2019-20 and the related justification documents are in compliance … budget totals $1.2 billion. The budget includes operating and debt service funding of $628.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6State Comptroller DiNapoli Releases Audits
… identified. Department of Motor Vehicles: Assessable Expenses of Administering the Motor Vehicle Financial … Auditors performed certain procedures to ascertain the expenses the department incurred in administering the acts … 2018. On average, the department incurred $20.4 million in expenses to administer the acts for each year. State …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. The Medicaid program … payment methodology, which is based on patient condition and complexity of service. The Department of Health … payments. For example, overpayments were made for the same medical procedure billed multiple times on the same date of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… New York State Comptroller Thomas P. DiNapoli today announced that … Retirement Fund's (Fund) request that they publicly report on and adopt board oversight of all direct and indirect … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $209.1 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Transportation Authority’s improved revenue forecast and expectations of additional federal aid. “Improvements in … and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive … is working towards, this could result in even better news for riders as substantial cuts could be put off until 2024. …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budget