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Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable Care Act, enacted in … in Medicaid managed care. The audit covered the period from October 1, 2011 to June 30, 2014. We found that the … concluded the Department did not seek rebates on drugs from all categories of Medicaid services. We recommended that …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followComptroller DiNapoli Releases State Audits
… Ballots (2013-S-36) The New York State Board of Elections and local boards of election need to work collaboratively in … during the audit period by competitively procuring ballots and by using sound historical data to project the numbers of … of Professional Studies (CUNY SPS): Procurement Card and Travel Card Purchases (2013-S-39) CUNY SPS charged over …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four … residents and provides support, supervision, and guidance to local departments of social services (Local Districts), … reimburse shelter providers outside of New York City to submit the shelter’s operating budget annually by January 1. …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit committee did not audit the Treasurer’s records and submit its audit report as required. Key Recommendations Establish policies and procedures requiring the Board to review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Lancaster - Information Technology (2018M-114)
… Technology (IT) assets were properly safeguarded and secured. Key Findings Town officials have not designed or … the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Lansingburgh Central School District – Purchasing (2017M-173)
… whether purchase orders were independently authorized and purchases were for appropriate District purposes for the … Central School District is located in Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of Troy. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173DiNapoli Honored with National Leadership Award
… annually to state government professionals who exemplify and promote excellence in government financial management. … of state financial officials to ensure that state and local governments use taxpayer money effectively and efficiently. Every day my office works to protect the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardTown of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Elmwood Village Charter School – Building Acquisition (2017M-237)
… purpose of our audit was to determine whether the Board and School officials adequately and appropriately acquired a building in the most … The Board did not conduct a thorough site selection review and cost-benefit analysis when selecting a building. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Cairo-Durham Central School District – Information Technology (2017M-246)
… the Towns of Cairo, Durham, Athens, Catskill, Coxsackie and Greenville in Greene County, Conesville in Schoharie County, and Rensselaerville in Albany County. The District, which is … Users accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Town of Cuyler – Town Clerk Operations (2017M-207)
… Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 … The Town of Cuyler is located in Cortland County and has a population of approximately 980. The Town is … The Town’s 2017 tax levy totaled approximately $379,000 and the Town Clerk’s receipts for 2016 were approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Otego-Unadilla Central School District – Financial Condition (2015M-245)
… located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245XII.5 Overview – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the … declines in revenues. Tuition accounts receivable records and the District’s financial reports were inaccurate. Key … Continue to closely monitor revenues, expenditures and fund balance throughout the year and take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… whether Village of Johnson City (Village) employees and elected officials completed annual sexual harassment … the 20 total individuals we tested (14 selected employees and all six elected officials), two employees or 14 percent … over 30 seasonal workers were excluded from SHP Training and one of the two SHP Trainings provided by the Village did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Village of Clifton Springs – Board Oversight (2014M-099)
… of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… to help make financial decisions. Adopted fund balance and reserve policies. Key Recommendations Officials should … should adopt written policies concerning fund balance and outlining the financial objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Jasper – Financial Management (2015M-150)
… experiencing fiscal stress as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board has not developed a comprehensive multiyear financial plan. Key Recommendations Develop and adopt structurally …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Village of Altamont – Justice Court Operations (2016M-199)
… deposited in a timely manner. Monthly accountabilities of funds were not always prepared. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199DiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Timothy Gregg, the former Provisional Supervisor of Facilities for the Hempstead School District, pleaded … before United States District Judge Joanna Seybert. When sentenced, Gregg faces up to 20 years in prison, as well … projects. Such corruption must not be tolerated and my office assisted in exposing this abuse," DiNapoli said. …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraud