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Comptroller DiNapoli Releases School Audits
… Technology (Dutchess County) District officials did not ensure that budget estimates and reserves were reasonable … with statutory requirements. Also, the district did not implement performance measures to effectively and … School – Financial Operations (Erie County) The board has not adopted a comprehensive purchasing policy, as recommended …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash … between these two organizations. The Business Officers did not compare transactions on the bank statements with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025West Seneca Fire District #6 – Financial Management (2013M-14)
… of Erie in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. The … fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to … IPA to audit the District’s finances or LOSAP as required by law. The Board did not ensure that grants were properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. … Board has not adopted a code of ethics or procurement and investment policies as required by General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialTuition Assistance Program – Fordham University
… To determine whether Fordham University complied with the Education Law and the Commissioner of Education’s Rules … University (Fordham), a Jesuit Catholic University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester in West …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … for investment or revitalization goals. Village of Kaser – Refuse User Fees and Records (Rockland County) The village …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Astor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… identified $39,050 in costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The … identified two teachers and seven teacher’s assistants who did not have the required certifications for their job …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualDiNapoli: After-School Provider Misused $194,320 in Public Funds
… reimbursement claims for expenses that were unnecessary, not allowable or unrelated to its programs, according to an … “Children who need help staying off the streets should not be shortchanged by contractors cutting corners and … $90,348 to pay staff who worked when the program was not operating; $29,360 for three instructors not assigned to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan … Part C cost-sharing liabilities (deductibles, coinsurance, and copayments). Key Finding From a review of Medicare Part C …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsLength of Service Award Programs (2014-MS-1)
… firefighters. The fire district or municipality that sponsors a LOSAP is required to establish a point system that … year of LOSAP service credit. Key Findings Four of the 10 Sponsors we audited did not adopt LOSAP point systems that … volunteers who earned 50 or more points at four of the 10 Sponsors, resulting in 22 volunteers not receiving accurate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] , Jefferson [pdf] , Orleans [pdf] , Oswego [pdf] , Rensselaer [pdf] and Westchester [pdf] …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Real Estate Portfolio
… Purpose To determine whether the New York Power Authority has accounted for all of its real estate … dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, 2012, it …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… entitled to additional payments for special items that are not covered by the standard fee schedules. Many of Empire's … for special items, while agreements with other hospitals do not have such limitations. From January 1, 2011 to March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughAudit of the Tuition Assistance Program at Dowling College
… Audit of the Tuition Assistance Program at SUNY ‐ Fashion Institute of Technology (2010-T-4) State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Comptroller DiNapoli Releases School Audits
… Enlarged City School District – Fund Balance (Cortland County) The board did not appropriately manage the district's … Central School District – Extra-Classroom Activity Funds (Clinton County) Faculty advisers did not ensure that student … collections when collecting cash at fundraisers or during events. Without some form of documentation of the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Examination of Superstorm Sandy Expenses
… did not maintain sufficient records to show it received all the lights, heaters and generators it paid for or to … was distributed. Then, contrary to the plan to recover all lights, heaters and generators, DHSES sought to recover … to properly account for, track, recover and/or dispose of all equipment/commodities purchased during future …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises … declaration made by the Foundation that clearly defined what activities it will engage in to achieve the stated goals …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … records for computer hardware and softwa … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Pulteney – Financial Management and Information Technology (2012M-177)
… policies and procedures related to acceptable use, online banking, breach notification, or disaster recovery. … Adopt computer-related policies regarding acceptable use, online banking, information breach notification and disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177