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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… retirement reserves balance of $310,000 was five times what the District spent during the 2013 fiscal year. … has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … not demonstrate the reasonableness of reserve balances. As a result, two of the District’s reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
Honeoye FallsLima Central School District Financial Management and Competitive Procurement 2016M124
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andProperty Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … The objective of our examination was to determine whether Property Tax Freeze Property Tax …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsState Agencies Bulletin No. 954
… codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented employees in … in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September 1, … information Each active mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Bright Start provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported expenses must comply with the guidelines specified in the RCM. For the fiscal year ended … Remind Circle of Friends officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualOneida City School District – Controlling Access to the Student Information System (2016M-53)
… over personal, private and sensitive information (PPSI) in its Student Information System (SIS) for the period July … Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in … District officials do not review SIS audit logs on a regular basis nor do they properly manage SIS accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Purpose of Audit The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through … Monroe 1 Board of Cooperative Educational Services Procurement of Professional Services 2016M176 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES’ … ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT … 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for … members Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … included in our initial audit report UnitedHealthcare Insurance Company of New York Improper Payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … Empires payments to St Lukes Cornwall Hospital St Lukes for special items were made according to the provisions …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … Empires payments to Mount Sinai Hospital Mount Sinai for special items were made according to the provisions of the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to Arden Hill Hospital (Arden Hill) for special items were made according to the provisions of the agreement between Empire and Arden Hill. Background The New York State Health Insurance Program … if BlueCross BlueShields Empires payments to Arden Hill Hospital Arden Hill for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Empire and Stony Brook. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughState Comptroller DiNapoli Releases Audits
… the fund balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… to vouchers submitted by all travelers, including members of the governing board and other elected officers. The … travel claims/vouchers generally should include: A copy of the approval form for travel or conference attendance (and … policy, authorization to do so). An original, signed copy of your locality’s standardized travel form. If the travel is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsPersonal Income Tax and Property Tax
… the period January 1, 2018 through December 31, 2018. In addition, our Office examined credits processed by the … million refunds for payment totaling over $10 billion. In addition, the Department approved and submitted to our … for follow up evaluation and appropriate action. In addition, we returned 13,097 credits totaling $6.9 million …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-tax