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IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… concerning those “major” federal assistance programs subject to Subpart A (interest calculations) of the Treasury-State … updating the list of major federal assistance programs subject to CMIA. Each year, the federal government … While most Federal funding is in fact subject to the cash management principles embodied in CMIA as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaVendor Responsibility Review Process
… the contract. This is an important part of the procurement process as it: helps ensure public dollars support honest …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processAnthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery process … To determine whether Anthem Blue Cross Anthem effectively administered the recovery process …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Segregate the water clerk’s incompatible duties or design compensating controls. Provide oversight to ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Geneva City School District - Reserves (2018M-51)
… Geneva City School District Reserves 2018M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Opinion 91-52
… in a time factor, not by political boundaries. The latter do not go to the merits of need, and such test lends itself … in each case must be concerned with whether such reasons do exist and whether the degree of discrimination bears a …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… penalty payments, as well as cash for building permits and dog licenses, over a six-year period. Riley was arraigned in … New York State Police for their continued partnership with my staff to make sure these types of individuals are held …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building … the Department was providing effective oversight to ensure school compliance with fire safety procedures, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followReview of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended … 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a post-secondary … operation – students who drop out are also eligible for a tuition refund. Students in such schools are also eligible to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … Executive Committee of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Purpose of Audit The purpose of our audit was to determine whether the District … to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The … The purpose of our audit was to determine whether the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… its proposed budget for the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the … proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and implement a formal plan that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Kendall Central School District – Capital Project (2017M-194)
… Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Jericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Falconer Central School District – Financial Management (2016M-146)
… School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Belfast Central School District – Procurement (2016M-317)
… in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates … 340 students, is governed by an elected seven-member Board of Education. Budgeted general fund appropriations for … approximately $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317