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Medicaid Program – Improper Medicaid Payments to a Transportation Provider
To determine whether Medicaid made inappropriate payments to a transportation provider The audit covered the period from September 26 2012 to December 31 2016
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerChautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … District’s fiscal stability. As such, all County taxpayers have been indirectly funding District operations instead of … general fund, as required, because the District did not have sufficient funds. Did not thoroughly review …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Travel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim … elected officers. The required documentation for travel claims/vouchers generally should include: A copy of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsState Comptroller DiNapoli Releases School District Audits
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … officials should have established written procedures for granting, changing, or disabling network user accounts. … Therapists did not always document complete information for Medicaid-eligible services. As a result, the district did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 97-10
… -- Installment Purchase Contracts (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: … with title to the structure passing to the fire district for nominal consideration at the end of the term. You ask … and title to the structure would pass to the fire district for nominal consideration at the end of the term. We are …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… were reached with casino and resort operator Las Vegas Sands Corp., computer networking company VeriSign Inc., …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalDiNapoli: Read the Fine Print on Your New Gift Card
… also reminds recipients to spend their new gift cards in a timely manner, otherwise the money could eventually get turned over to the Office of Unclaimed Funds. “After the … a new card, or an old one you recently found, helps to get a replacement card if it’s ever lost and also helps you …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardState Agencies Bulletin No. 572
… the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For changes, the "before" information and the "after" … is an addition to the page, the report entry will be Add . For additions, the "before" information will appear as blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageWaterloo Central School District - Financial Condition Management (2019M-137)
… - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137State Comptroller DiNapoli Releases Municipal & School Audits
… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1206
… The Control-D upgrade will be completed between 6:00 a.m. and 9:00 a.m. on November 19, 2012. OSC Actions OSC is performing an … Web browser consuming large amounts of memory Slow refresh when returning to the Report List after viewing a Report Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… pay full restitution after his February 1 guilty plea to official misconduct. The thefts were uncovered by DiNapoli’s … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… and (2) includes only items it has received and not paid for on a previous voucher. Business Units may encounter this … rarely occur because Business Units should request that vendors invoice for goods or services that have been … use unique invoice numbers and may need to contact their vendors to agree to an acceptable method. Business Units must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXII.6.O Paying Retainage – XII. Expenditures
… contract encumbrance) should reflect the total contract liability amount, including the amount that will be withheld … order for future payments and identifies the retainage liability for financial reporting purposes. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. … spouse (or spouse equivalent) dependent (related or not) In addition, you must use good judgment by not appointing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect … or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal … 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalLetchworth Central School District - Reserves (2018M-176)
… and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176