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Extra-Classroom Activity (2015-MR-5)
… $64,000, or 23 percent, lacked appropriate support at the club level. Key Recommendations The Board should adopt, …
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)
… five elected members. During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts … of the 27 receipts were adequately documented. We reviewed 22 disbursements totaling $16,736 to determine whether the … treasurer’s and central treasurer’s records. None of the 22 disbursements were adequately documented. Key …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
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)
Town of Sodus Financial Management and Professional Services 2013M99
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
… Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … account sweeps, payments and maturing investments. All investment purchases that are made are recorded with an …
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)
… Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Report 2017-S-34 ). About the … Department of Civil Service (Civil Service), covers active and retired State, participating local government and school district employees, and their dependents. The …
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
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
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)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
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)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. … of wastewater processing costs would be reduced by $27,800 in 2011 and $30,000 in 2012, or a two-year savings of …
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)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
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
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) … whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were …
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 State … Overall coordination of the states implementation of CMIA was assigned to the Division of the Budget DOB which partners with the Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityService Credit Purchase Payments – Legacy Reporting
… payroll deductions. The easiest way for members to manage and make additional payments is through their Retirement … by the amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings before the … including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… their claims. During the 6-month period ending September 30, 2023, eMedNY processed over 420 million claims, resulting …
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-programSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… , Kings Park Central School District , Menands Union Free School District , Nanuet Union Free School District , and the Piseco Central School District … fuel pump readings to physical inventory. Menands Union Free School District – Payroll (Albany County) District …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) … unrestricted fund balance was reported as being within the legal limit for the past five years, the unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Tuition Assistance Program – New York College of Health Professions
… financial aid awards. Incorrect certifications include eleven students who received awards but did not demonstrate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial