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Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… and other exemptions. The Assessor: Granted exemptions without required applications, renewal forms or other …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… and other exemptions. The Assessor: Granted exemptions without applications, renewal forms or other supporting …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Charlton – Procurement (2022M-5)
… Town officials: Made 17 purchases, totaling $67,808, without seeking competition. Spent $4,820 on snowplow blades …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… water clerk could make adjustments to customer accounts without prior Board approval. Key Recommendations Determine …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… Certain payments generally may be made without going through the routine claims auditing process. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… for contracts under $100,000 or for purchases made without a contract. Key Findings HPD’s Rules are limited in … that are less than $100,000 or for purchases made without a contract, regardless of dollar amount. As a result, … of previously-entered-into contracts, and/or for contracts without a stated contract value). $4.6 million of the $10.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentOpinion 97-7
… have been held by the county treasurer for five years, without a further court order. Section 600(1)(a) of the … require that these funds be treated as unclaimed property without any further action by the court. Furthermore, the … 1406 permits the Comptroller to pay claims for such funds without a court order where the amount of the claim is less …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Selected Controls Over the Property Tax Assessment Process
… of building alterations and new construction. Without the required inspections, DOF cannot be certain such … and/or valued relatively similar properties differently without any explanation of the basis for the changes. While … are allowed to make adjustments per DOF’s guidelines, without sufficient documentation of the rationale for such …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40) The … managed care payments for drugs from manufacturers without an NDRA resulted in a significant number of encounter … in improper MCO payments for drugs from manufacturers without NDRAs at the time of service that were not included …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 280
… 10/1/01. If the eligible employee is inactive, on a leave without pay, or in a Bargaining Unit that is other than M/C … For employees who on 10/1/01 are inactive, on leave without pay, or in a Bargaining Unit other than M/C, enter … For employees who on 10/1/01 are inactive, on leave without pay, or in a Bargaining Unit other than M/C, enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentSouth Buffalo Charter School – Employee Compensation (2018M-1)
… former Superintendent established employee compensation without adequate Board oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Officer made billing adjustments in 2017 totaling $228,146 without Board approval. The water and sewer funds do not pay …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… treasurer made seven disbursements totaling $14,189 without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCentral Valley School District – Claims Audit (2015M-129)
… checks to be signed by computer imprinted signature without the Treasurer’s direct supervision and compare final, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129DiNapoli Statement on Governor's Veto of Transparency Legislation
… contracts and those that bypass routine oversight. Without public disclosure of how taxpayer money is being …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationState Comptroller DiNapoli Releases School Audits
… School District and the Greenburgh-North Castle Union Free School District . "In an era of limited resources and … approved prior to payment. Greenburgh-North Castle Union Free School District – Financial Management (Westchester …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… admitted for 50 or more days for high levels of care and without any ALC. Key Findings For the five years ended March … per year (on average) of 50 or more days of acute care without any ALC. These inpatient stays cost Medicaid about …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsState Comptroller DiNapoli Releases Municipal Audits
… purposes, when checks are routinely disbursed prior to or without board approval, there is a significant risk that … of the State Comptroller. Town officials made purchases without complying with competitive bidding requirements. In …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Purchasing and Procurement Practices
… Specifically: NYRA made a significant number of purchases without competitive bidding, instead using Bid Exception … from suppliers outside of the approved vendor list without the Purchasing Department questioning why the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesSelected Financial Management and Administrative Practices
… the estates of individuals who die intestate (without a will) and leave either no known heirs or heirs who … prices. Certain estate assets were put up for sale without the documented formal prior approval of the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practices