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Genesee County – Purchasing (2015M-241)
… the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a fifth consecutive …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Longwood Central School District – Overtime (2021M-126)
… officials appropriately approved and documented overtime for non-instructional employees. Key Findings District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … a payroll policy with clear guidelines and procedures for overtime work, including pre-approval of overtime and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Liverpool Central School District – Information Technology Assets (2020M-59)
… whether the District effectively managed hardware and software inventory to ensure that information technology … Key Findings District officials did not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Police Property Room Inventory (2014-MS-4)
… updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 … and procedures for controlling property. Monitor activity in the property room. Improve the inventory tracking and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesAlden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not properly manage fuel operations. Specifically, the Superintendent of Schools … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… health benefits plan for NYSHIP. The State Department of Civil Service administers the NYSHIP program and contracts … with modifier 59. Key Findings For 13 (5.3 percent) of the 245 claims we tested, a distinct or independent … service was not provided despite the service’s designation of modifier 59. The overpayments on the 13 claims totaled …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA business purposes. The audit primarily covers the … MTA Capital Construction (MTACC), which is responsible for the planning, design, and construction of major MTA …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesControls Over Transportation Services and Transportation-Related Expenses
… OPWDD could take additional steps to monitor employee driving records and require training or counseling for employees with poor driving records to ensure the safety of individuals it … does not have controls in place to educate or improve driving skills for employees with frequent driver license …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesRoosevelt Union Free School District - Information Technology (2019M-193)
… (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The … training. Key Recommendations Consider appointing a Chief Information Officer to be responsible for ensuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Germantown Central School District – Payroll (2023M-3)
… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Overview – Enhanced Reporting
… Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and … Retirement Online . You report this information using the enhanced reporting format, which accepts more data than the previous legacy format and makes getting member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… New York State Comptroller Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to … New York State Comptroller Thomas P DiNapoli announced today that New Yorkers can now trace state spending back to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomEarnings Limits – Enhanced Reporting
… do not take contributions from member earnings that exceed annual limits However earnings that exceed the limit should …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsCUNY Bulletin No. CU-444
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycle