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Connetquot Central School District - Financial Management (2019M-180)
… fund balance remains at $8 million, 1 0.1 percentage points above the statutory limit. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Local Government – 2023 Financial Condition Report
… in LFY 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with … increasing at an average annual rate of 2.6 percent from LFYs 2011 to 2021, higher than the rate of growth in … who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum payments in the summer …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… did not maintain ledgers during the 2012-13 fiscal year. Schenevus Central School District – Budgeting (Otsego …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Payments to a Dentist
… for eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must … to as "behavior management." Medicaid also allows a dentist to bill an additional fee for emergency treatment …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … were attributable to claims which had excessive amounts for coinsurance, copayments, or deductibles from other plans; …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Horseheads Fire District #1 - Board Oversight (2019M-82)
… the unrestricted fund balance to a designated reasonable level. Key Recommendations Properly audit claims prior to … the unrestricted fund balance to a designated reasonable level. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Comptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) Auditors determined that LIM's certification procedures … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… and have seen the number of pending foreclosure cases rise 63 percent from 25,097 at the beginning of 2013 to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsInfrastructure Inspection and Maintenance
… have not had an Inspection in many years – and some not at all. The Corporation’s process for determining Inspection … long-term, detailed strategic and financing plan aimed at improving the overall condition of the Canal System’s …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceLow-Income Housing Trust Fund Program
… A significant number of projects are being delayed at least six months, for about 4,400 low-income housing … projects that do not adhere to the established criteria at the time of the funding award. Develop a more formalized …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programDiNapoli Honors Community Leaders During Lunar New Year Celebration
… Park, Brooklyn. Maggie is an active supporter of the local community and its organizations through many charitable and … Abbate,Jr., has been an advocate in the Asian American community in Brooklyn, going back to her work as a journalist … by hosting family-oriented events and continuing to network and provide public service. In 2013 the Phoenix …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … eMedNY processed almost 249 million claims, resulting in payments to providers of nearly $50.6 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024V.3.D Accounts – V. Chart of Accounts (COA) Governance
… the purpose of a transaction. Account is required on all transactions. Account is considered a statewide … has been configured under the SHARE SetID, which means all agencies will be able to access the complete list of … characters in length. Numeric codes are used for all budgetary and transactional values with the exception of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group therapy services provided by … rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended the … of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
The reporting of depreciation is required for the governmentwide financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsCity of Syracuse – Water System Cybersecurity (2019M-173)
… properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … unneeded accounts in a timely manner. Establish a process for staying current on water system cybersecurity threats. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173