Search
Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose significant risks … that the charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of … are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Western New York Maritime Charter School – Financial Operations (2015M-124)
… Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, … and ensure that three written quotes are obtained, in accordance with Board policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124West Buffalo Charter School - Payroll (2018M-72)
… School officials did not update employee salaries included in offer of employment letters when salary changes were made. … for maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Purpose To determine the implementation status of the three recommendations made in our audit report, … benefits plan for NYSHIP. The New York State Department of Civil Service (Department) contracts with UnitedHealthcare … 2013. In our initial audit, we reviewed a random sample of 245 claims with modifier 59. We identified 13 claims that …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) … of Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper … To determine if United HealthCare Insurance Company of New York United …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June … School officials routinely purchased school equipment and furnishings from a limited group of four vendors that … of Science Charter School Purchases from Selected Vendors and Enrollment and Billing 2012M219 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andState Health Department Should Improve Enforcement of Nursing Home Violations
… fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an … Thomas P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, … policies to better protect the health and well-being of nursing home residents across the state,” DiNapoli said. “DOH …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 91-37
… (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a … of a motor vehicle on a public highway without a license plate. The Cities of Yonkers, New York, Buffalo and Rochester …
https://www.osc.ny.gov/legal-opinions/opinion-91-37DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… An audit released today by New York State Comptroller Thomas P. DiNapoli of the … is under pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and … It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightState Contract and Payment Actions in February
… . Major Contracts Approved Office of Children and Family Services $14.5 million for comprehensive services for the blind, including $10.2 million with Catholic … million to Child Care Coalition of the Niagara Frontier, Inc. and $3.5 million to Child Care Council, Inc. Office of …
https://www.osc.ny.gov/press/releases/2019/03/state-contract-and-payment-actions-februaryDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that consume more than 30% of … a severe cost burden of more than 50% of their income going to pay for housing, according to a report by State … Almost three million New York households are dealing with housing costs that consume more than 30 of …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestKing Center Charter School - Information Technology (2018M-61)
… breach notification, disaster recovery, data backup, password security management, IT asset inventory and user … address breach notification, disaster recovery, backups, password security management, IT asset inventory and to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61OnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Audit The purpose of our audit was to examine the School’s relationship with its affiliated entities and any related … Recommendations Confer with SED as to the propriety of its relationship with the LLC and the Corporation. Only spend …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorDiNapoli Announces State Contract and Payment Actions for Jan. 2016
State Comptroller Thomas P DiNapoli announced today his office approved 1436 contracts valued at $453 billion and approved 19 million payments worth $102 b
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016Management of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in … to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… goods and services in accordance with the established policy and procedures. As a result, there is no assurance … of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges … charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not supported by a receipt, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were … Elmwood Village Charter School Student Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174