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State Comptroller DiNapoli Releases Audits
… Medicaid payments, including $4.58 million in overpayments for long-stay inpatient claims that were billed at higher … care than what was allowed; $2.9 million in overpayments for Comprehensive Psychiatric Emergency Program claims that … of permitted limits; and $1.4 million in overpayments for claims that were billed with incorrect information …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Selected Controls Over the Property Tax Assessment Process
… similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain and … for 276 (54 percent) of them. Property inspections are required so that the assessor can make an informed … of building alterations and new construction. Without the required inspections, DOF cannot be certain such changes are …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… pandemic. While lower bonuses affect income tax revenues for the state and city, our economic recovery does not depend … restaurants and construction must continue to improve for the city and state to fully recover.” The $33.7 billion bonus pool for 2022 was 21% lower than the previous year’s record of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Amerimed Kids is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards … the Authority did not maintain documentation supporting how the employees met or exceeded performance criteria. In …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… in a position of authority who is knowledgeable of the rules governing the reimbursement, including, where applicable, the travel rules and regulations. Due to State Amounts Online Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAlbany Community Charter School – Financial Operations (2013M-185)
… acquisitions, request a list of buildings available from OGS and the local school district to ensure all available …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Travel Card Transactions
… was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development … provide the information necessary to reconcile the travel card bill and dispute potentially fraudulent charges. When …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Background Gateway, located in Buffalo, New York, is a not-for-profit organization that provides supportive, … educational, housing and substitute care services for children, youth and families. Gateway receives funding … and guidelines to provide direction on reimbursable costs. For the three fiscal years ended June 30, 2011, Gateway …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… oversight of water district financial operations and IT controls for the period January 1, 2015 through April … The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The … Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109State Agencies Bulletin No. 1308
… To inform agencies of action required to ensure that payroll earnings charges are properly transmitted to SFS and … and OSC actions are required. Effective Date(s) The first pay periods impacted are for the checks dated April 3, 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideRochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. … approximately 29,700 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $865 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… on mobile computing devices (MCDs) and cash collections for extracurricular activities for the period July 1, 2014 through January 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $122.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveCassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249East Moriches Union Free School District - Budget Review (B7-15-5)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Review of Trivision Tek Group, Inc.
… Trivision was hired to provide consulting services for the Medicaid Data Warehouse under both GDA X199 with ESD … to GDA X199, Trivision was not allowed to bill ESD for services that were paid or were payable from other … three vouchers totaling $350,000 payable to Trivision for services previously paid for, or were payable by, CMA and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTax Data Verification Form
… County) to report real property tax information for towns and cities within the county. The process for collecting this property tax information has changed and … Form Guidance Enrollment Instructions [pdf] Instructions for Counties [pdf] Instructions for Town and Cities [pdf] …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formSUNY Bulletin No. SU-317
… of the Laws of 2018 implemented the agreement between the State of New York and UUP provides for Discretionary … President and may be made to employees who are incumbents on the payroll (active or approved leave) on 06/30/2021. Per … taxable gross and are subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increases