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State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments … claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … identified in the initial audit report. At the time of the follow-up review, the state was paid $681,336 in …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund … balance levels at more than three times the amount allowed by state law. Auditors also found five reserves totaling $2.3 … the plan lacked key pieces of information required by the board’s reserve policy and best practices. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development … Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesTown of Preston - Financial Management (2018M-81)
… years, Town officials have not developed fund balance or reserve policies or multiyear financial or capital plans. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… balance at the end of 2016-17 was almost $4.8 million, or 15.6 percent of the ensuing year’s budgeted … were overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did … source to fund one-time expenditures and needed reserves or reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMonroe County - Financial Condition (2018M-179)
… balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 million in … fund balance to mitigate significant revenue shortages or unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring expenditures to improve the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179East Bloomfield Fire District – Financial Operations (2017M-154)
… Bloomfield, in Ontario County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… obtain prescriptions, parental consent was not obtained or service providers did not meet certain qualifications for … or did not provide the proper documentation for claiming reimbursement. The District did not submit claims … are met, including parental consents, prescriptions and service encounter details. Ensure that all IEP-related …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mState Agencies Bulletin No. 649
… appear on Payroll Garnishment Reports (NBEN744, NBEN745 or NBEN746) Effective Date(s) August 4, 2006 Background In … these reports. The NBEN744 lists employees who have a new or amended Child Support or Chapter 13 Bankruptcy Order placed against his/her wages. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/649-garnishment-notification-reportsCUNY Bulletin No. CU-122
… current rate if no end date has been previously reported, or until a future end date has been reported. OSC will … codes if the employee status is Terminated, Retired or Deceased. Agency Actions It is the Agencies responsibility … If there is a change to the employee's current deduction or goal amount, the Agency should update the general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-122-tax-deferred-annuity-tda-and-supplemental-retirementContract Advisory No. 6
… the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is not required). … ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the Guide to Financial … the SFS HelpDesk in the event of unusual circumstances or if the agency has specific concerns not addressed in these …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractContributing Toward Your Retirement – Article 14 Benefits
… You are required to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years or until retirement, … for federal income tax; Reported as wages for New York State and local income taxes; Reported as wages for Social …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementPort Jervis City School District – Financial Condition (2016M-319)
… each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key … for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the … reserve fund policies that identify a clear intent or plan regarding the purpose, use and replenishment of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Lyons Central School District – Payroll 2022M-71
… ensured the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two … one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waterford – Board Oversight (2022M-70)
… the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank … the Treasurer provides adequate monthly financial reports to the Board. Ensure the Treasurer pays only those claims …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT … and compromise IT resources. District staff did not have sufficient documented guidance or plans to follow to … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of South Bristol – Financial Management (2015M-140)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … million. Key Findings The Board has not developed policies to govern its budgeting practices and repeatedly adopted … 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance to finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… [ read complete report - pdf ] Audit Objective Determine whether Cayuga … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… [read complete report - pdf] Audit Objective Determine whether the Town … Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we … not review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by the clerk, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207