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Medicaid Program: Provider Compliance With the Electronic Visit Verification Program (2022-S-31)
To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s31.pdfTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key … Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control Officer for …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Port Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… approval. Key Recommendations Maintain unexpended surplus funds within the allowed legal limits. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of quality prevention, health care, and support services for those impacted by HIV/AIDS, sexually transmitted … has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen financial … the Comptroller’s Bureau of State Expenditures issued a report detailing problems found with payment claims submitted …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… agencies to use the Project ID in SFS to manage and report on the total cost to the overall project within one … the implementation of PCIP, Project IDs will be required for any project that is funded with Capital funds and are still required for any project that is funded with Federal funds. This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The IDA did not have an adequate or consistent system to incorporate goals into project agreements even though the … to complete its audits for the last two years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Tuition Assistance Program – New York College of Health Professions
… Education’s Rules and Regulations when certifying students for State financial aid. Background New York College of … of Health) was established in 1981 as the New Center for Holistic Health Education and Research. The school … compliance with the eligibility requirements cited in the report. Other Related Audits/Reports of Interest Tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … monthly written reports which reflect the most up-to date financial information. Stop contracting with its current …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 26, 2013. Background … The District’s general fund budget totaled $127,000 for the 2013 fiscal year. Key Findings The District does not … to the Board and filed the required annual financial report with the Office of State Comptroller. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Comptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling … should improve their accounting practices to accurately report fund balance. While the district’s unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the … the Operating Fund Investments of the monthly Cash Basis Report on the NYS Comptroller’s website. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipSelected Employee Travel Expenses
… we audited a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) … the State. Key Findings Travel expenses totaling $112,233 for three of the five HCR employees selected for review were … questionable travel expenses and wages identified in this report and pursue recovery if appropriate. Strengthen …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsArtificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to … identify unknown individuals, and the Administration for Children’s Services (ACS) uses AI to predict children who … AI governance framework. While agencies are required to report certain types of AI use on an annual basis, there are …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged … The investigation discovered that Robertson's mother, a pensioner in the New York State and Local Retirement System, …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemChautauqua County – Financial Condition (2023M-111)
… [read complete report – pdf] Audit Objective Determine whether Chautauqua … of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli Audit Praises Waterville Central School District
… P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their … background clearance, Waterville is setting an example for other districts.” State education law requires that all … of Brookfield and Madison in Madison County. The final report can be found online at: …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtAccounts Payable Advisory No. 28
… the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, … the internal controls over the payment process as a basis for that certification. This certification requirement is … the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationState Comptroller DiNapoli Releases Audits
… The office has developed and implemented controls to adequately monitor and enforce requirements for safety and … of the office’s oversight that could be strengthened to maximize the efficiency of state marine law enforcement … $11 million of the identified claims. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-audits