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Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTown of Lyndon – Purchasing (2013M-149)
… Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … BOCES delivers more than 80 education and administrative services to its component and participating districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesIdentifying Fiscal Cliffs in New York City’s Financial Plan
… tool to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a … level of service is not supported, either partially or in full, going forward. While cliffs could extend past FY … and highlights areas of at-risk spending due to declines in future year allocations. Identified cliffs could impact …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7CUNY Bulletin No. CU-736
… Supervisor Painters. Affected Employees: CUNY employees in the title of Painter and Supervisor Painter are affected. … Employees, I.U.P.A.T. for retroactive raises for employees in the titles of Painter and Supervisor Painter. This … 2017, through June 24, 2021. The agreement, as summarized in a memorandum from Carmelo Batista, Jr. dated February 22, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Calculating Days Worked – Enhanced Reporting
… To calculate the number of days worked, first determine the number of hours worked and then divide those hours by the … The following is information on how to calculate the number of days worked based on different scenarios. … employers generally calculate days worked by dividing the number of hours worked in a report period by the number of …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices for all … and maintain a policy governing the use of Company credit cards. Ensure that sufficient supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Unity House of Troy – Compliance With the Reimbursable Cost Manual
… 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider located in Troy, New … the ages of three and five years. Unity is reimbursed for preschool special education services through rates set by … for one of its classrooms for a full year, although the classroom operated for only part of the year; and $82,694 in …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments. The audit found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Controls Over Revocable Consents (Follow-Up)
To determine the extent of implementation of the five recommendations in our initial audit report Controls Over Revocable Consents Report 2018N1
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccountability and Surplussing of Vehicles (Follow-Up)
… ). Background The New York State Office for People With Developmental Disabilities (OPWDD) is responsible for … coordinating services for more than 130,000 New Yorkers with developmental disabilities. It provides services … vehicles following a process that is fair and complies with OGS requirements. Key Finding OPWDD officials have made …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The New York Youth Jobs Program (Program), established in 2011, … the State by establishing incentives for employers to hire new employees and retain existing ones. Under the Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followFire District Information
… district is required to file an annual financial report (AFR) with the New York State Comptroller's Office, within 60 … as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive version . Additional resources are available on our AFR Homepage , including on-demand training on the “AFR …
https://www.osc.ny.gov/local-government/resources/fire-district-informationCollection and Use of Oil Spill Funds
… the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The statute assigns the State Comptroller … registering, and collecting appropriate fees from petroleum storage facilities. Facilities with a total petroleum storage capacity of less than 400,000 gallons are …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Units to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period January 1, 2011 through December 31, 2014. Background Through its Medicaid managed care program, the Department contracts with … organizations (MCOs) to coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detection