Search
St. Anne Institute – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2016. About the Program St. Anne is an SED-approved, not-for-profit private school located in … the rate-based preschool special education program that it provided. Key Findings For the fiscal year ended June 30, … services, and $241 in other non-reimbursable costs such as food, gifts, and donations. Key Recommendations T o …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … Although service providers submit reports that indicate how they met their performance measures, department officials … do not verify the information. As a result, the county may have overpaid providers by $562,864. … New York State …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … only $420,000 of this fund balance was actually needed due to the operating surpluses in 2008-09 and 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose 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-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… We found that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a … cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in case of an …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… approximately $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board adopted a comprehensive … and the Board has not developed a disaster recovery plan. The Village received various IT services from consultants without service level agreements. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… About the Program The Department of Motor Vehicles (Department) administers the Motor Vehicle … Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of motor vehicles registered in New York possess adequate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySavings Programs: NY 529 and NY ABLE
… tax on savings added to a NY ABLE account, provided the funds are used to pay for qualified disability expenses. NY …
https://www.osc.ny.gov/savingsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Comptroller DiNapoli Releases School District Audits
… approximately $3,900. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are safeguarded and used only for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Fiscal Report (CFR) were allowable, properly calculated, and adequately documented in accordance with applicable State … The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program … and provided these services to 18 children from 12 school districts in Westchester County. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualVillage of Middleport – Water and Sewer Rents (2013M-313)
… incompatible duties within the Clerk-Treasurer’s office are adequately segregated. … Village of Middleport Water and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases School Audits
… School District and the Sachem Central School District . "In today's fiscal climate, budget transparency and … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written guidelines …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… of $4.3 billion in August were $309.3 million above the latest projections by the state Division of Budget (DOB), but … the previous year. Spending was $2.1 billion below the latest projections, primarily in local assistance grants …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program … termination date. Specifically: Medicaid managed care organizations (MCOs) made improper payments to pharmacies …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs