New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued.
The district did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The district also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these services been claimed, the district would have realized revenues totaling $9,011, from 50% reimbursement of eligible costs.
The board and district officials did not effectively manage the district’s financial condition. As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed because the board did not adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund appropriations were consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the board consistently appropriated fund balance totaling $12.9 million that was not needed.
Penn Yan Central School District – Network Access Controls (Ontario County, Steuben County and Yates County)
District officials did not ensure that the district’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator permissions. District officials also did not enter into a service level agreement with the district’s information technology (IT) service provider to clearly identify the provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were communicated confidentially to officials.
St. Regis Falls Central School District – Medicaid Reimbursements (Franklin County and St. Lawrence County)
The district did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 381 eligible services totaling $23,060. Had these services been claimed, the district would have realized revenues totaling $11,530 or 50% of the reimbursement.
Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested data.