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Town of Knox – Internal Controls Over Payroll (2014M-35)
… Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. … $1.8 million. Key Findings Internal controls over payroll and leave time were not properly designed, including a lack …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Ravena-Coeymans-Selkirk Community Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, … Village of Brookville – Board Oversight (Nassau County) The board accumulated unexpended surplus funds … justice. Village of Canajoharie – Procurement (Montgomery County) Village officials made nine purchases totaling …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Binghamton City School Finances Progressing
… financial planning by officials in the Binghamton City School District have helped to improve the district’s … fiscal condition, according to an audit issued today by State Comptroller Thomas P. DiNapoli. “School officials in … other upstate school districts (3.5 percent); other small city school districts (3.7 percent) and other school …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingCompliance With the Safe Schools Against Violence in Education Act
… July 1, 2011 through June 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was … data from school districts about incidents that occur in schools and on school property. The Department uses the data … calculate a School Violence Index (SVI) for each school. Schools at or above a certain SVI threshold for two …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … 2015-16 proposed budget. The city’s use of fund balance to close gaps in the budget decreases the fund balance that is … limit. Parkland Alienation (2014MS-5) Auditors examined how municipalities complied with state laws when conveying …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid … processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … inpatient claims that should have been paid by managed care, or that were also reimbursed by managed care; $1.5 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Comptroller DiNapoli Releases Municipal Audits
… of Hunter , Village of Irvington , Long Island Workforce Housing Act and the Syracuse Industrial Development Agency . … the carrier and received $13,250. Long Island Workforce Housing Act (2015MR-4) Auditors identified some compliance … to pay a fee in lieu of designating affordable workforce housing units. Syracuse Industrial Development Agency – …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… programs, reviewing nearly 20,000 rent-regulated tenant complaints and the awarding of $230 million in … Office of Rent Administration (ORA), which handles tenant complaints for nearly 1 million regulated apartments in New … said. “Our latest audit found delays in resolving tenant complaints that are simply unacceptable. No one should have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office for People With … Inc. Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60) Auditors examined whether the … Impaired Brain Injured Children Inc. were valid and consistent with contract terms and were properly …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … during the audit period rather than leasing them. South Buffalo Charter School – Employee Compensation (Erie County) … Academies of New York Charter Schools and the South Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. The audit … June 30, 2015. Background Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programTown of Union – Financial Condition (2016M-192)
… than five years, and Village officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay … fund. Key Recommendations Create a schedule for replacing old or inaccurate meters or both. Ensure that the Town bills …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192City of Lockport – Budget Review (B21-1-9)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … and, if they retire in 2022, will be due buyouts totaling over $600,000. The City has included only $545,000 in the … and make adjustments as needed throughout the year. Assess what fund balance is reasonable for their situation, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived transactions. The librarians, opening …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… private and sensitive information. In the meantime, I have directed my audit division to expand the scope of this audit and begin examining school districts from every region of the state.” The school districts … authorized the grade change and the reason for the change; Remove all unknown/generic or shared student information …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesTown of Saugerties – Information Technology (2015M-117)
… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately 20,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Chittenango Central School District – Financial Management (2016M-294)
… management of financial activities for the period July 1, 2014 through February 29, 2016. Background The Chittenango … is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Uncollected Penalties (Follow-Up)
… included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report … Department effectively pursues and collects outstanding penalties. During the initial audit, we found that … audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-follow