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Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… or paid for, CMS requires state Medicaid programs to reject these claims on the basis of the drug’s termination … recovery where feasible. Formally instruct MCOs to reject the payment of claims for terminated drugs. Monitor …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… newborn’s birth weight; $582,101 was paid for inpatient, clinic, referred ambulatory, lab, and practitioner claims …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Office of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… Purpose The objective of our examination was to determine the appropriateness of New York State Supplemental Program … The objective of our examination was to determine the appropriateness of New York State Supplemental Program …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsState Agencies Bulletin No. 2403
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2403-deferred-compensation-maximum-contributions-limits-calendar-year-2026Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … to January 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. … bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Port Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… elected five-member Town Board, which consists of the Town Supervisor and four councilpersons. Budgeted appropriations … $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even the most basic of financial … financial condition. Given the lack of records and the Supervisor’s control over all aspects of the Town’s finances, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
Village of Delanson Internal Controls Over Selected Financial Operations 2012M232
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… governed by a three-member governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, … occurred over a four-year period without detection by the Mayor or the Board. Key Recommendations Consult with the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal … of Trustees comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… million. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance to … The Board did not develop accurate budget estimates or a formal, comprehensive multiyear financial and capital … the Town’s 2013 budget to exceed the tax cap by $25,403, or approximately 5 percent. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal and School Audits
… determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… accumulation of surplus fund balance. Schoharie County Court and Trust (2022-C&T-3) Auditors found the treasurer … maintained appropriate records, and properly reported court and trust funds as prescribed by statute. Records … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user accounts, 36 unneeded generic or shared user accounts and five user accounts with … permissions. Officials also did not maintain hardware or software inventory records. In addition, sensitive …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-109
… Purpose To notify agencies of new Earnings Codes CAR (SUNY Automobile Allowance) and ACR (Adjust SUNY Auto … payments must be reported using the Earnings Code CAR on the Additional Pay page. The annual CAR amount must be on the Position page before submission for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-suny