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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)

… The District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the … proposals for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … the procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are …

County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)

… develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is … seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … for tax abatements. Officials billed one business using a PILOT billing schedule different from the Board-approved …

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the … education to approximately 670 students. The School’s total expenditures for the year ended June 30, 2013 were …

IX.12.H Key CMIA Documents – IX. Federal Grants

… While CMIA applies to federal program funding, all aspects of implementation – … agreement, interest calculations – are keyed to a state’s fiscal year. Annually OSC, DOB, and lead state … includes the list of Subpart A federal programs subject to CMIA, funding techniques the state will use to draw …

Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated Fiscal Reports (CFRs) were …

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … (MDLF) Program. Although the County’s contract with the Business Development Corporation (BDC) requires quarterly and … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County …

State Comptroller DiNapoli Releases Audits

… audits and examinations have been issued. Department of Health (DOH): Medicaid Claims Processing Activity April 1, … for improper newborn birth claims. About $4.5 million of the overpayments were recovered by the end of audit fieldwork. Auditors also identified providers in the …

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope included … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment … Interest State Education Department: Oversight of School Fire Safety Compliance (2015-S-86) … To determine whether the …

Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual

… reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit organization located in Wayne …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

Medicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013

… (2012-S-24) Department of Health: Controls Over eMedNY Edit Changes (2007-S-139) … To determine whether the …

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all … & Medicaid Services in exchange for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, … to inaccurate or incomplete claim information submitted by managed care organizations and providers. $12.8 million in …

School Tax Relief (STAR) Program (2012-MS-6)

… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, … The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for most … by increasing State aid to school districts. The State’s costs for underwriting this benefit for taxpayers have …

Cooperative Information Technology Services (2012MR-1)

… costs and/or enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. … increasingly reliant on information technology (IT) services to help them provide government services. Because …

City of Yonkers – Budget Review (B25-6-6)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … for fiscal year 2025-26 and the related justification documents are in material compliance with the requirements of …

Selected Employee Travel Expenses

… employee's travel card totaling $125,410. We found that this employee was the Fleet Manager, responsible for … statements. We judgmentally selected 23 employees who made weekend trips with their assigned vehicles to determine … whether the trips were business-related. Of the 313 weekend trips we reviewed, there was no support of a business …

State Agencies Bulletin No. 1899

… Financial System will be unavailable for use due to fiscal year end processing. Effective Dates Effective from March 31, 2021 through the completion of fiscal year end processing. OSC Actions OSC will continue to receive …

PSCH, Inc.

… conditions of the contract. These include: PSCH’s Board of Directors and executive staff attended a two-day conference which encompassed board meetings and staff … (more than half the total $62,858 spent on the two-day conference), as administrative expenses, including $10,723 …

Empire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)

… audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued … (Health Network) is comprised of ten hospitals, including John T. Mather Memorial Hospital (Mather).  Empire’s …

City of Newburgh – Budget Review (B22-6-10)

… potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage and sale of metered water. … and amend as necessary. Lower the estimate for sanitation user fees and the sale of metered water or pass a resolution to raise the sanitation and water rates prior to the adoption of the …