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State Comptroller DiNapoli Releases Municipal Audits
… Local Street and Highway Improvement Program that resulted in the town receiving $86,000 more than it was entitled to. … governmental administration for destroying town records. In December 2020, the superintendent pled guilty to attempted … service providers receiving payments totaling $24,009. In addition, the board did not adhere to its investment …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1970
… in calendar year 2020 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … 27, 2022 . Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Medicaid for services that were not medically necessary or were not provided. We also sought to determine if the … 8, 2011. Background The State's Medicaid program provides health insurance to individuals who are economically … care to conform to acceptable standards of quality and professional practice, but covers only essential services …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsAccess Controls Over Student Information Systems (2014-MR-1)
… Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain extensive … members and external information technology support staff. In addition, many school districts provide parents and … access to the information. Key Findings Individual users in all six districts were assigned more access rights than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 … by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate equal to 10.9 percent for incomes over $25 million). PIT collections also benefited …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesPayroll Forms
… for instructions for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF … Deposit Form Personal Privacy Protection Law Release Forms and Instructions Personal Privacy Protection Law …
https://www.osc.ny.gov/state-agencies/payroll/formsComptroller DiNapoli Releases School District Audits
… School officials did not always obtain competitive pricing in compliance with the school’s procurement policy or … process for 27 purchases totaling approximately $214,000. In addition, school officials did not verify that the school … the three school buildings and garage renovation project. In addition, work was completed within the scope of the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Purpose of Audit The purpose of our audit was to review the accounting records and internal controls of the District for the period January 1, 2012, to February …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… providers for services rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: … (deductibles, coinsurance, and copayments). Key Finding From a review of Medicare Part C claims for services rendered … or indicated UnitedHealthcare did not cover the service. From a review of a sample of 125 claims totaling $151,069, we …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Key Findings The District spent more than $50,000 on a contract with a certified public accountant (CPA) to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCUNY Bulletin No. CU-735
… Steamfitters Local 638 Background The City University of New York (CUNY) agreed to implement the NYS Paid Family Leave … the eligibility requirements will be covered under the New York State Paid Family Leave program (PFL). The New York State Department of Financial Services has announced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mEast Moriches Union Free School District - Budget Review (B7-15-5)
… Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Roxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Central Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled $51,642. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterOperational Advisory No. 3
… that if any chart of account string value is changed in the review process, the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing … the budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the budget status …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder