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Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109State Contract and Payment Actions in September
… care resources and referral, including $4.7 million to the Capital District Child Care Coordinating Council, Inc., $3.9 … Collaborative, Inc. for the Statewide Health Information Network for New York (SHIN-NY). $2 million with ASGK Public … with Elderlee, Inc. to replace guide rails and perform bridge work on various state routes in Clinton County. $2.8 …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our … Central School District District used resources to ensure the Districts Internet connectivity meets the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … student information application by ensuring accounts were locked or disabled when an employee separated from the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … totaled $165,950. Key Findings The Board has taken steps to provide oversight of the Library/Museum’s financial … of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due to the lack …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was unfamiliar with the requirements of, and did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOpinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. CLAIMS -- Audit (officer's statement based on review of documentation) TOWN BOARD -- … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Clarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s … Determine whether the Clarence Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Comptroller DiNapoli Releases Municipal Audits
… audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , … Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial Management (Oneida County) The village … audits of the Clark Mills Fire District Village of Clinton Elba Fire Department Village of Ellenville Village of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsTown of Cherry Valley – Financial Condition (2016M-212)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… the NYSHIP program and contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on … Interest New York State Health Insurance Program: United HealthCare - Certain Claim Payments for Evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Belfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfComptroller DiNapoli Releases State Audits
… were substantially complied with during the audit period for the transactions tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for awards. Nonetheless, tests did disclose 30 awards … were substantially complied with during the audit period for the transactions tested …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Accounts Payable Journal Voucher (APJV) transactions are used to adjust accounting entries for payment vouchers … the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust expenditures … Accounts Payable Journal Voucher APJV transactions are used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,644 contracts for state agencies and public authorities valued at $3.4 billion and approved approximately four million … In March the Office of the State Comptroller approved 1644 contracts for state agencies and public authorities valued at $34 billion …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchNorth Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156East Aurora Union Free School District - Procurement (2023M-125)
… report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) officials … Determine whether the East Aurora Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Audit Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers … our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89