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Town of Ontario – Board Oversight and Information Technology (2013M-105)
… The Board did not properly authorize interfund advances or ensure that the Supervisor and accountant properly … policies and procedures related to breach notification or disaster recovery. Key Recommendations Consult with the … States Department of Labor to confirm that the officers or employees of the Town listed as “exempt” are not subject …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… personnel did not always obtain and document verbal or written quotes before purchasing goods and services as … of computerized financial data against unauthorized access or potential loss, data backup, monitoring of remote-access … components of the IT system in an adequately ventilated or climate-controlled area that is protected from …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… even compared to pre-pandemic numbers, rising 6.9 percent, or $93 million, over May 2019. New York City’s collections … totaled $636 million, an increase of 51.4 percent, or $216 million. Every county outside of New York City also … payments to local jurisdications in those months upward or downward accordingly. In all other months, including May, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… income tax receipts in December were $544.8 million, or 12.7 percent, above December 2019, due in part to an … of the previous year in December, down $86.6 million, or 5.5 percent, from 2019. State Operating Funds spending … fiscal year totaled $63.9 billion, which was $7.8 billion, or 10.8 percent, lower than last year. This is largely due to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearCity of Newburgh – Budget Review (B20-6-12)
… shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 … have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). If the adopted levy increases to above 100 … a tax levy no greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12DiNapoli: State Tax Revenues $3 Billion Below Last Year
… income tax receipts in November were $105.4 million, or 4.3 percent, above 2019, due to higher withholding and lower refunds. Sales tax receipts were $83.8 million or 6.7 percent lower than a year earlier. State Operating … fiscal year totaled $55.8 billion, which was $7.8 billion, or 12.2 percent, lower than last year. This is primarily due …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearStatewide Local Sales Tax Collections Up More Than 21 Percent
… even by comparison with pre-pandemic 2019, growing 11.2%, or $159 million, over July of that year. New York City’s … collections totaled $649 million, an increase of 14.2% or $81 million compared to July 2020. Every county outside of … payments to local jurisdictions in those months upward or downward accordingly. During the other months, including …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Gardiner – Selected Financial Activities (2013M-67)
… lacked sufficient documentation such as written contracts or rate schedules. Town officials have not ensured that … duties in the cash receipts and disbursements processes, or implement compensating controls. Approve all claims prior … include sufficient documentation such as written contracts or rate schedules. Require that manually processed payments …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67The Norman Howard School – Compliance With the Reimbursable Cost Manual
… To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were … 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to … of Interest State Education Department: Capital District Beginnings, Inc. - Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… employees were accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – Reserve … to ensure that payments were based on the actual hours or days worked and board-authorized hourly rates or annual salaries. South Seneca Central School District – …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above projections. The state will face cash … need the federal government to step up and provide help, or they face tough decisions such as recurring cuts or deficit borrowing. The states and local governments most …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… inaccurate information, such as the diagnosis code or newborn’s birth weight; $1.1 million was paid for claims … identified 21 Medicaid providers who were charged with or found guilty of crimes that violated laws or regulations governing certain health care programs. By the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… analysis, issues appropriate duplicate receipts, or properly reports pending and disposed cases to DMV. Our … monthly reports, maintain an accurate listing of bail, or maintain a reliable cash receipts record. Our review of … data. There was no indication that the Board conducted, or retained anyone to conduct, the required annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Comptroller DiNapoli Releases School Audits
… board has not developed a current multiyear financial plan or capital plan to complement the budget process. Hudson City … that either were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found … had been outstanding for 30 days and $893,000 for 90 days or more. If the district has to write off uncollectible …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … pricing logic due to eMedNY's incorrect designation of the claim type being processed; $2,965,300 in overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Child Protective Services (2013-MS-5)
… actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect … that are administered by counties. Each county has its own CPS unit that is required to investigate child abuse and … higher than the national standard and required each county CPS unit to develop and implement a Program Improvement Plan …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and State …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Background Checks at Municipal Youth Programs (2012-MS-5)
… and the Cities of Binghamton [pdf] , Middletown [pdf] , New Rochelle [pdf] and Utica [pdf] . Purpose of Audit The … who deliver their youth program services. Only the Town of Clifton Park annually screened all program personnel against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject … as either the expiration date of the final batch produced or the date the drug was recalled for health and safety …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followWyoming County Court and Trust Funds (2020-C&T-2)
… a record of all money and securities paid, transferred or deposited, or ordered to be paid, transferred or deposited, into a court. Key Findings The records …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2