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Child Care Licensing and Inspection

… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and … are in compliance with applicable laws and are safe for children. Our audit covered the period January 1, 2012 … for the small day care centers, family day care homes and school aged child care centers. Key Findings The Office's …

https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspection

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. … School officials had no expectation of any outflow of cash for such expenses. The Board is not monitoring the annual … as required by School by-laws. The School also paid for Board member expenditures that were not authorized by the …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operations

Abilities First, Inc. – Compliance With the Reimbursable Cost Manual

… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … covered expenses reported on AFI’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program AFI is a not-for-profit special education provider located in Wappingers …

https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manual

Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013

… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… financial activities and to identify opportunities for revenue enhancement, for the period July 1, 2012 through October 1, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District reported general …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… Objective To determine whether Medicaid made improper payments on … Medicaid program, which provides health care services to individuals who are economically disadvantaged. The …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… Accounting Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the … collection from the State. The Accounting Date recorded on the voucher should be the date the transaction is entered … and Budget Dates of this Guide for additional guidance on determining of Obligation and Accounting Dates. Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit

… “disparate racial impacts” from its employment practices on its hourly workers. As a result of the agreement, DiNapoli … had filed for consideration at Amazon’s annual meeting on May 25. “For Amazon, one of America's largest employers, to prioritize and examine its impacts on racial equity is a major step forward in ensuring equal …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-audit

XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement

… AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s supervisor, … signed Claim for Payment to the expense report. Bulkload agencies are required to keep these forms in a central …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. East Syracuse-Minoa Central … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits

City of Newburgh – Budget Review (B6-13-21)

… the 2014 budget year, the City will experience a revenue shortfall of possibly $2 million. The City overestimated … this is a one-shot funding source, the City will face a shortfall of at least this amount when it prepares its 2015 …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

City of Yonkers – Budget Review (B19-6-6)

… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2019-20 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The water fund’s budget includes …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

Oversight of Industrial Hemp

… is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) in accordance … concentration of no more than 0.3 percent. The federal Agricultural Act of 2014, among other actions, authorized …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hemp

Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)

… if leave time benefits were administered in accordance with Board-adopted policy and if Village information … records of accrued leave balances, including her own, with no independent review. We reviewed two former … Recommendations Develop personnel policies that are clear with respect to the accrual and use of leave time and the …

https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259

Town of Fishkill – Fiscal Stress (2013M-188)

… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … The Clerk-Treasurer did not maintain the Village’s accounting records in a complete and accurate manner. …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15

Travel Advisory No. 15

… Please refer to the Guide to Financial Operations (GFO) Chapter XIII, Section 4 – Employee Travel Expense … AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C –Expense Report Certification , … signature. References: /agencies/forms/ac132s_fe.pdf GFO Chapter XIII, Section 2.C -Expense Report Certification …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptions

Utilization of the Arch Street Yard and Shop Facility (Follow-Up)

… in our initial report, Utilization of the Arch Street Yard and Shop Facility ( 2016-S-78 ). About the Program The … designed to provide inspections, maintenance, and cleaning for Long Island Rail Road (LIRR) trains that operate into … periodic inspections or repairs by LIRR’s Maintenance of Equipment Department. Instead, since its completion, the …

https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-follow