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Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72DiNapoli Announces State Contract and Payment Actions for February 2017
… announced today his office approved 1,558 contracts valued at $4.44 billion and approved nearly 4 million payments worth … rejected 168 contracts and related transactions valued at $1.85 billion and nearly 3,000 payments valued at more than $6 million due to fraud, waste or other …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli Announces State Contract and Payment Actions for February 2016
… Technology. State Education Department $41 million to Rochester City School District, $24.5 million to Syracuse City School District, and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven … capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly gifted $143,000 to the … Payments FIDA made a $42,000 contribution to the village in 2014 but had no basis for the budgeted amount or contract …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesUse of Federal Funding for Election Technology and Security (Follow-Up)
… in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). … the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. … BOE was required to submit a narrative describing its plan for spending the funds. In June 2018, the BOE received $19.5 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followDiNapoli Announces State Contract and Payment Actions for October 2016
… announced today his office approved 1,352 contracts valued at $950 million and approved nearly 2 million payments worth … rejected 145 contracts and related transactions valued at $390 million and nearly 1,100 payments valued at more than … $345,000. DiNapoli’s auditors also recovered nearly $70,000 from vendors owing debts to the state, and held …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Benefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Objective To assess the extent of implementation of the four … Employment ( 2020-S-41 ). About the Program According to the 2021 American Community Survey (ACS), there were … so individuals with disabilities could better assess how work would impact their benefits. The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… care, whereby the Department pays MCOs a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for recipients and reimburse providers. MCOs use the All …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
The reporting of depreciation is required for the governmentwide financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureXIX.5 Project IDs for Declared Emergencies and Special Use Cases – XIX. Project Costing (PCIP)
Content to come
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix5-project-ids-declared-emergencies-and-special-use-casesDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … P. DiNapoli. “New York state offers a property tax break for landowners who commit to protect their private forest … submit and follow a DEC-approved forest management plan for their property to promote healthy forests and increase …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli said. “It is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 cases … and mailing notices of violations, collecting the amounts due, and adjudicating summonses that are disputed by … Collection Division is responsible for collecting all amounts due from summonses that are in judgment (i.e., a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsModel Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by … provisions with respect to: disclosure of interest in legislation before a local governing body; holding of … prior to becoming a municipal officer or employee in order not to unduly discourage individuals from serving in a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… State Comptroller Thomas P. DiNapoli announced James “Jay” … never rendered, created shell companies and falsified records to hide their crimes. Spina pled guilty to one count … of dollars,” DiNapoli said. “This type of fraud harms all New Yorkers and contributes to higher health care costs …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudSexual Harassment Policy for the Office of the State Comptroller
… harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a … Is “Sexual Harassment”? Sexual harassment is a form of sex discrimination and is unlawful under federal and State … another employee’s body or poking another employees’ body; Rape, sexual battery, molestation or attempts to commit these …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli Announces State Contract and Payment Actions For December 2016
… announced today his office approved 1,866 contracts valued at $11.12 billion and approved nearly 2.8 million payments … rejected 253 contracts and related transactions valued at $5.76 billion and 919 payments valued at more than $9 million due to fraud, waste or other …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016