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Opinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by …
https://www.osc.ny.gov/legal-opinions/opinion-92-11New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options … disenrollment. Civil Service provides Carelon with a daily update file of NYBEAS changes, and Carelon also has … in overpayments for services, which resulted primarily from retroactive disenrollments. Key Findings Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andTown of Berne – Audit Follow Up (2021M-77-F)
… - pdf] | [read complete 2021 report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fTown of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… Audit Objective Determine whether Hicksville Union Free School District (District) officials established adequate … network user account controls to help maintain continuity of business office operations and prevent unauthorized … account access. District officials generally agreed with our recommendations and have initiated or indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Department. When tested, the average wireless internet download speed was 142 Mbps. Greater Amsterdam School …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Chester Union Free School District – Information Technology (2021M-107)
… network user accounts when there was no longer a need for them. Monitored network user compliance with the … policy (AUP) by reviewing computer website history logs for appropriateness. Sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Town of Owego - Water Fund Operations (2021M-205)
… by the utility department in accordance with the local ordinance. Review water accountabilities performed, determine …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205DiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system … drivers of fiscal stress." DiNapoli's office evaluated 529 villages, which predominantly have a fiscal year ending …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … BPU’s response. … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155George Junior Republic Union Free School District – Website Transparency (2021M-212)
… - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 381 eligible services totaling $23,060. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Port Byron Central School District – Network User Accounts (2021M-119)
… pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials ensured network user … to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student … that are no longer needed. Officials generally agreed with our recommendations and initiated or indicated they plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … initiate corrective action. … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Opinion 99-5
… This opinion represents the views of the Office of the State Comptroller at the time … library systems for "library privileges". Despite this amendment, some subsequent opinions of this Office continued … p 731; 23 Opns St Comp, 1967, p 387). A review of the legislative history of the amendment to section 256 by L …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Contact Update and Online Help for Local Officials
… York State Comptroller (OSC), collects contact information for local governments, special districts and other local … list of your entity's contacts is displayed on the Contact Search (default) page. If the list is long, you may want to sort or search to find a specific contact. Sorting - The list is …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOlean City School District – Reserve Funds (2022M-187)
… – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education (Board) and District officials properly … levels. District officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… in 2017, around 17% of youth seriously considered suicide and slightly over 10% made non-fatal suicide … when mental health supports were especially critical, it is evident that many schools fell well below the … and touted that “one of these mental health programs is offered at your child’s school.” That claim was false, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of professional … of professional services to ensure compliance with adopted policies and all applicable laws and regulations … …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult