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Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfJowonio School – Compliance With the Reimbursable Cost Manual
… Jowonio officials of the pertinent SED requirements that relate to the deficiencies we identified. To Jowonio : Ensure … as needed. Other Related Audits/Reports of Interest Center for Disability Services: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational … 2013. Background Summit provides a wide range of services to children with disabilities from ages three through 21. Summit provides preschool special education services to children with developmental disabilities from 38 school …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Purpose To determine whether Empire BlueCross BlueShield's (Empire) … for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. … To determine whether Empire BlueCross BlueShields Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program The New York State … of the six recommendations included in our initial audit report Payments by CVS Health for Pharmacy Services for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue to … short-term borrowing and patterns of operating deficits, the monitoring system creates an overall fiscal stress score …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… community centers. Pursuant to State Education Law, special education providers (including Metro Therapy) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualVillage of Endicott -- Budget Review (B17-4-7)
… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for … access, cybersecurity and personnel training. They rely on IT systems for storing and processing important financial and … unauthorized, inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… there are different billing levels (e.g., level 1, 5-minute visit and level 5, 40-minute visit). The higher the level billed, the greater …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … for special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on … CDG is reimbursed for these services through rates set by SED, which are based on financial information, including … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for employees who were not directly related to the preschool program; and $6,917 in other than personal service costs, consisting …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Fees and fines … Public works 4,975,775 3,721,542 8,697,317 Engineering services 1,299,645 1,299,645 Health and … to school district 21,893,273 21,893,273 Debt Service: Principal 3,450,000 3,450,000 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of … in reimbursable costs for its Special Education Itinerant Teacher Program (Program), and provided these services to 18 children …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual