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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… [read complete report – pdf] Audit Objective Determine whether … Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Amani Public Charter School – Payroll and Timekeeping (2015M-46)
Amani Public Charter School Payroll and Timekeeping 2015M46
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46The Academy Charter School – Board Oversight (2014M-295)
… The purpose of our audit was to examine School operations in relation to the approval of contracts and review of … The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… Too many of New York school districts’ mental health teams are understaffed, with too few available … and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsOpinion 2005-6
… 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there would be no intention to … under the Establishment Clause). 3 Note that 1950 Atty Gen 210, supra , distinguished between use of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Management of General School Funds (Follow-Up)
… included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded that the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 2006-10
… of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting … of appeals. You ask whether revenues derived from the rental of town real property located in the area of the town … by reason of maintenance of a district improvement. 6 Accordingly, any portion of the town engineer’s salary …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Southside Academy Charter School – Board Oversight (2013M-318)
… 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees … administration, operation and performance of the School in accordance with the School’s Charter and subject to the … to NHA, and the revenues are to be expended by NHA in accordance with the approved budget, and as otherwise …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 … through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… school year. The School, which is a public school financed by local, State and federal resources that is not under the control of the local school board, is governed by a five-member Board of Trustees. Operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Charter School of Educational Excellence – Information Technology (2023M-174)
… the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data … data. Three out of six tested users of the cloud-based application used for School operations stored sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Purpose To determine whether UnitedHealthcare sufficiently monitors out-of-network … and to determine if out-of-network providers billed UnitedHealthcare for higher-paying Evaluation and Management … services for about 1.1 million of these members. The State Department of Civil Service (Civil Service) administers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the … DiNapoli said. “The Department of Civil Service and United HealthCare need to make sure this money is fully collected …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments Made to Hudson Valley Hospital Center … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments Made for Special Items to Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… were not eligible. The audit covered the period January 1, 2014 through December 31, 2018. About the Program The … (NYSHIP), which provides health insurance coverage to over 1.2 million active and retired State, local government, and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… June 30, 2012. Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active … employees and their dependents. The Department of Civil Service contracts with Empire to administer the … to contract provisions. As a result, Empire made a net overpayment of $391,894 on 81 of the 100 claims we …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through