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State Comptroller DiNapoli Releases Municipal Audits
… village purposes, accurate, and adequately supported. As a result, auditors identified overpayments and claims with … $14,458 for water bills from the September 2022 and March 2023 billings. Town of Byron – Procurement (Genesee County) … in accordance with the town’s procurement policy for 10 purchases totaling $68,103. The town also did not use …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care … to enrollees. For dual-eligibles, Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing … Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on judgmental sampling, determined …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … 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-09DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying one step … security numbers and intentionally misstating deductions. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her … operating surpluses totaling $2 million. Town of Pelham – Information Technology (Westchester County) The town …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli announced the following school audits have been issued. Bay Shore Union Free School District – … the purchases were for legitimate purposes, officials do not have assurance that goods and services are being procured in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeHadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Security Over Electronic Protected Health Information
… properly safeguarding its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. The audit covers the period January 1, 2013 through … Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58) … To …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a population of approximately 303,000. The County Legislature … totaled $130,707; this excessive balance precludes many crime victims of unsatisfied restitution orders from …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. … (Broome County) Village officials do not periodically read all customer meters to ensure customers are accurately … gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
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)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial … as a financing source and continue to evaluate and explore ways to cut costs and increase revenues. Develop a realistic …
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)
… Purpose of Audit The purpose of our audit was to assess the … detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment … contracts, which was not part of the Project’s original scope. The Board President did not approve all change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. … …
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 Issues Fiscal Stress Scores For Upstate Cities
… system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … helps guide local budgeting decisions and the development of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesState Agencies Bulletin No. 1027
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the … and the GOER Memorandum dated 10/28/10. Effective Date(s) This payment will be included in the regular paychecks dated … Clothing Allowance (BU03) The agency must report the Earn Code UA2 in the Time Entry page as follows: Earnings Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1027-2010-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Comptroller DiNapoli Releases Audits
… of Health (DOH): Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified vulnerabilities … in the Medicaid program and prevent improper payments for services. As a result of these weaknesses, six eye care … documented expenses. State Education Department: Building Blocks Developmental Preschool Inc., Compliance With …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0