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Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background Building Blocks is an SED-approved not-for-profit special education provider located in Commack, New …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to October 31, 2012. Background New York State's executive …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesExtra-Classroom Activity (2015-MR-5)
… report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if … charges of a board of education (Board), for, by or in the name of a school, student body or any subdivision …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… passwords, and limiting administrative access. Monitor compliance with and enforce the District’s acceptable-use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … of significant surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated the budgeting process. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… State. The Short Term Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … the assets and liquidity needs of the checking account as a whole, rather than the needs of its component parts. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations … saved the Empire Plan $862,334 through reviews of claims from three of nine providers identified in the initial audit. … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… St. Anne is an SED-approved, not-for-profit private school located in Albany that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … governed by an elected Board of Trustees which consists of a Village Mayor and four Trustees. The Village’s general fund … segregated critical duties so that one individual does not control all phases of a transaction, or designed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… our audit was to review the wastewater service agreement and internal controls over the Village’s IT operations for … Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is … including the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… 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-manualIX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division of the Budget (DOB), which partners with the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityService Credit Purchase Payments – Legacy Reporting
… the required contributions, plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through a … out for as long as 36 months. Members may elect to make supplemental lump sum payments in addition to payroll …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit … covered the period from April 2023 through September 2023, and certain claims going back to January 2022. About the … for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Low Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, … (FFY) 2024, 1.8 million beneficiaries were authorized in New York State, totaling $398.2 million in benefits with an …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCity of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289