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South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the eight individuals working in the Pre-K program by tracing personnel costs to CBAs and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10East Islip Union Free School District - Financial Condition Management (2020M-24)
… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings … Determine whether the Board and District officials provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementGlens Falls City School District - Financial Management (2019M-12)
… District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Hamburg Central School District - Continuing Education (2019M-11)
… weaknesses noted in the report. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Sidney Central School District - Financial Management (2019M-243)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: Fiscal Stress Down Slightly in Villages
… has identified 18 villages in New York in some level of fiscal stress. For 2015, three villages have been … 11 as “susceptible to fiscal stress.” Last year, a total of 22 villages were listed in fiscal stress. “The good news is that the number of villages in fiscal stress has decreased and remains low …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesComptroller DiNapoli Releases State Audits
… employees who were not on travel assignments as well as to pay for the office’s holiday parties. The travel card was … whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… $37.6 billion to New York’s economy in 2012, an increase of more than 22 percent from 2007, according to a report … still fueled by agricultural activity and the production of food,” DiNapoli said. “Farms in New York are 98 percent … has in New York state,” said Dean Norton, president of the New York Farm Bureau. “This in-depth look highlights …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … act with honesty and integrity. I thank District Attorney Paul Czajka and the New York State Police for their … Thomas P DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… To determine whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program … January 2019 through December 2023, Civil Service had a Pharmacy Benefit Services Contract (Contract) with … of CVS Caremark’s audits of the Empire Plan’s pharmacy claims. For example, CVS Caremark audits sometimes …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc Jefferson-St. Lawrence … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs submitted by The Arc JeffersonSt Lawrence on its …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… Universal Pre-Kindergarten program, and two subsidiaries: St. Vincent’s Services and Wellness Inc. Key Findings For the … provided services to HeartShare’s fixed-fee, OPWDD, and St. Vincent’s Services programs; $204,855 in ineligible …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) on its … To determine whether the costs reported by Infant and Child Learning Center The …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of $224,430 in unnecessary consultant costs; $101,625 in insufficiently documented consultant costs, vehicle costs, and credit card purchases; $78,474 in consultant costs that were not related to the preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Determine whether the costs reported by Starting Point Services for Children on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … 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 procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59