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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the … for a proper annual audit. … Afton Fire Company Emergency Squad Internal Controls Over Financial Operations 2013M275 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Jowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Commack, New York. Building Blocks provides preschool … June 30, 2015, Building Blocks reported over $16 million in reimbursable costs on its CFRs for the four rate-based … fiscal years ended June 30, 2015, we identified $56,966 in ineligible costs that Building Blocks reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. … auditor who provides training on extra-classroom activity funds to other school districts; however, this training has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomSelected 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)
… 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-5Town of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
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
… shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment … assets of the funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. … shall invest and keep invested all moneys belonging to any and all funds of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage 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 … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million … critical duties so that one individual does not control all phases of a transaction, or designed procedures so that …
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)
… of approximately 15,400. The Village is governed by a Board of Trustees, which comprises five elected members, … share of wastewater processing costs would be reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings … accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through November 13, …
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)
… of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … residents. The Mayor and Board of Trustees are responsible for the overall management of the Village. The general fund … performs the Village building inspection function meets all the requirements for holding Village office. Institute …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Service Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to pay the required … be used for the purchase of optional service credit); or Payroll deductions spread over a period of time equal to or … and make additional payments is through their Retirement Online member accounts . If members request payment be made …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… NYSHIP. Civil Service contracted with UnitedHealthcare (United) to administer the medical/surgical portion of the … 40-minute visit). The higher the level billed, the greater United’s reimbursement. Billing for a higher level of care … report, issued on December 31, 2018, examined whether United sufficiently monitored out-of-network providers who …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … to the deficiencies we identified. To BANY: Ensure that all costs reported on annual CFRs fully comply with SED …
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
… the Office of the State Comptroller (OSC) on virtually all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … size of the District’s operations this is a dangerously low level. Approximately $5.3 million in workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the Program St. Anne is an SED-approved, not-for-profit … For the fiscal year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… 2023, and certain claims going back to January 2022. About the Program The Department of Health (DOH) administers … are processed and paid in weekly cycles, which averaged about 16 million claims and $1.8 billion in payments to providers. Key Findings The audit identified about $13.5 million in improper Medicaid payments, as …
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
… percent of the federal poverty level or if at least one adult household member is a recipient of certain other public …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program