Search
Tuition Assistance Program – New York College of Health Professions
… Education’s Rules and Regulations when certifying students for State financial aid. Background New York College of … of Health) was established in 1981 as the New Center for Holistic Health Education and Research. The school … Medicine, Advanced Asian Bodywork, and Massage Therapy. For the 2016-2017 academic year, the school enrolled 554 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free … did not verify that the school received the awarded New York State Office of General Services contract pricing …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted in …
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)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the … trash disposed at the transfer station. We found that over a three-month period in 2012, the weight of the solid waste … the transfer station to the amounts that the Town pays to have it transferred to the landfill. Implement a better …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Bornhava – Compliance With the Reimbursable Cost Manual
… special education programs that served approximately 150 students. Key Findings For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of ineligible employee bonuses; and $19,538 in other than personal service costs, …
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
… 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
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the IDA did not monitor project performance for investment or revitalization goals. Village of Kaser – … (Rockland County) The village charged residents $400,356 for refuse collection which exceeded the outsourced …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Municipal Audits
… the risk that funds could be misappropriated without detection. Also, although the department has established … disbursed these funds in a timely manner. Town of Java – Water Accountability (Wyoming County) Town officials do not have written procedures for reconciling the water produced by the town’s water system with the water …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… we audited a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) … the State. Key Findings Travel expenses totaling $112,233 for three of the five HCR employees selected for review were appropriate and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesExtra-Classroom Activity (2015-MR-5)
… was to determine if District officials properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, 2015. Background … or through charges of a board of education (Board), for, by or in the name of a school, student body or any …
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)
… the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background … disbursements. Key Findings The Board established a policy for the activity fund, but is not adequate because it does not provide detailed procedures for the financial management and recordkeeping of the …
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)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District …
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)
… of Audit The purpose of our audit was to review the Town’s financial management and procurement of professional services … highway, and water appropriations totaled approximately $3.6 million. Key Findings The Board did not develop policies … the budgeting process. The Board did not adopt an investment policy or develop guidelines over other key …
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
… moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that … State’s General Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to …
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)
… The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracted with UnitedHealthcare … level billed, the greater United’s reimbursement. Billing for a higher level of care than the service actually provided … monitored out-of-network providers who routinely billed for higher-level E/M services, and if out-of-network …
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
To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were properly calculated adequately documented
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)
… 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … or data incur loss or damage. … Village of Rockville Centre Cash Receipts from Recreational Activities 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)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, … in an equitable manner. Monitor invoices and periodically request wastewater lab reports from the Town. Prioritize and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73