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Overpayments of Claims for Selected Professional Services (Follow-Up)
… who also received payments from Medicare. For the two year audit period ended December 31, 2011, we determined … it was flawed. As a result, we identified potential and actual overpayments of $100,387 for 12,715 duplicate … group received Medicaid payments for the same service. One party billed Medicare and received a payment through the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… we know, collections are dependent on consumer spending, and the impact of new federal tax changes on this spending is … occurring in the fourth quarter (5.7 percent), which was one-third higher than growth in the fourth quarter of 2016 … had year-over-year growth rates of under one percent. In some cases, strong second half growth in sales tax …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Village of Washingtonville – Budget Review (B25-6-1)
… review was to determine whether the significant revenue and expenditure projections in the Village of … health insurance payments for at least the last two fiscal years. The 2025-26 tentative budget includes a … budget to the Village’s website six days later. As some of the differences between budgets were significant, …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… pursuant to Article 5, Title 11 of the Public Authorities Law. One of the MTA’s six agencies, the Long Island Rail Road …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they … IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentMarathon Central School District – Fund Balances (2017M-280)
… purpose of our audit was to determine whether the Board and District officials ensured fund balances and reserves … School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Amherst Central School District –Financial Condition (2016M-167)
… Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates … year. The District improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Castile – Tax Collection Remittance (P1-24-23)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … least weekly and as required by Town Law. The Clerk made one payment totaling approximately $2.8 million to the County … Treasurer. Key Recommendations The audit report includes two recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Commission’s financial activities were properly recorded and reported, whether cash collections were deposited and … District. The Commission’s Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesFallsburg Central School District – Financial Condition (2014M-33)
… District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in … by an elected nine-member Board of Education and operates two schools, with approximately 1,490 students. Budgeted … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which operates two schools with approximately 924 students, is governed by … under-billed Ripley Central School District by $41,125. One nonresident student was not billed for $14,438 in tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Culinary Arts cash receipts are appropriately designed and operating effectively to adequately safeguard College … in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. The College … cash receipts are deposited intact and are not used for making Department purchases. … Schenectady County Community …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedBath Central School District – Reserves (2016M-401)
… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates … in the debt reserve. The District inaccurately reported one reserve totaling $330,000 and overfunded two reserves totaling approximately $297,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … all aspects of payroll transactions. If it is impractical to adequately segregate the payroll clerks’ duties, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Rural Roundtable
… New York State (November 2024) Rural New York: Challenges and Opportunities (September 2023) Oversight of the Nourish … Persists Post-Pandemic (May 2024) Food Insecurity and Nutritional Assistance Programs (March 2023) The Housing … Broadband Challenges in New York State (September 2021) Making Strides on Broadband Affordability (May 2023) New …
https://www.osc.ny.gov/reports/rural-roundtableComptroller DiNapoli Releases Municipal Audits
… Housing Authority , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal … are reasonable. The proposed budget includes estimated one-time revenue of $600,000 from the sale of city property … Glens Falls – Audit Follow-Up (Saratoga County) Of the two previous audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsX.3 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES All vendors providing goods or services to New … Vendor File. add a significant number of vendors at one time. resolve various issues encountered during the … validations. This process will usually be completed within two business days. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… both as an economic engine for their communities and an essential part of our food supply system. This is … trends, seeing growth in both the number of farms and in farmland in some counties. Access to fresh, healthy food also adds to the …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… payment for the total amount of contributions, loans and service credit purchase payments withheld from your … an attachment to NYSLRS Employer Reporting . It will take two to three weeks to set up your account. Once we’ve … contributions will be returned to you if identified within one year of the overpayment occurring. You will be credited …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-members