New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued:

State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38)

For the three fiscal years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements and recommended such costs be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal service costs.

Department of Motor Vehicles (DMV): Controls over Cash Advance Accounts (2014-S-65)

DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business purposes. Tests showed these controls have generally operated as intended. However, auditors also found that DMV’s three cash advance accounts are overfunded in comparison to their apparent business needs.

Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up)
(2015-F-1)

An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including $2.4 million between two and six years past due and another $1.4 million at least six years past due. DOT needed to improve communications between and guidance given to the units that issue permits and that bill permit holders. In a follow-up report, auditors determined that DOT implemented each of the four recommendations from the initial report.

Department of Transportation: Review of Real Property Holdings for Disposal (Follow-up) (2015-F-2)

An initial report, issued in March 2012, determined DOT was not reviewing its real property holdings to identify properties for sale or disposal. Auditors identified 18 potential surplus properties with an estimated value of $7.1 million that may no longer have been needed for transportation purposes and could have been disposed of or sold to generate revenue for the state. In a follow-up report, auditors determined DOT implemented each of the five recommendations from the initial report.

Tuition Assistance Program: DeVry College (2014-T-2)

DeVry was overpaid $758,293 because school officials incorrectly certified students as eligible for TAP awards. Incorrect certifications include 14 students who received awards but had not demonstrated their academic preparedness for TAP awards. Twelve of these students did not have certificates of graduation, or the recognized equivalent of such a certificate, from a U.S. high school. The two other students had completed online study from a private school located in another state. Additional incorrect certifications include four students who did not meet the full-time requirements and three students who were not in good academic standing.

City University of New York (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65)

Inadequate internal controls over time and attendance for public safety officers were identified. The overtime process could result in the payment of unauthorized and excessive overtime cost