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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. East … District officials also did not ensure contractors signed the acceptable use policy forms and retain the forms on file. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsCity of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61321 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Oversight of Industrial Hemp
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol … higher education and state departments of agriculture to grow or cultivate industrial hemp for research purposes. In …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … of segregation of duties over the administration of leave time benefits. The Clerk-Treasurer was the only individual … accruals, and the payments made to them for unused leave time at separation from service, totaling $19,605. We found …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt realistic budgets over the past four years. The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… a new yard and shop facility at Arch Street in Long Island City, adjacent to the No. 7 line Hunters Point Ave. … to provide inspections, maintenance, and cleaning for Long Island Rail Road (LIRR) trains that operate into Grand … to operate the Facility for the installation of Positive Train Control on MNR trains. MNR used the Facility from …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… $3.2 million was paid for clinic, practitioner, managed care capitation, pharmacy, inpatient, durable medical … for inpatient claims that were billed at a higher level of care than what was actually provided; $225,862 was paid for episodic …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Medicaid Program – Cost of Pharmacy Services Under Managed Care
… the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. … uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careMedicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed … The Department’s eMedNY computer system processes Medicaid claims submitted by providers for services rendered to … it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Slate Hill, serving students from Orange and Ulster … June 30, 2019, FOD reported approximately $2.4 million in reimbursable costs on its CFRs for two rate-based special … 2 fiscal years ended June 30, 2019, we identified $172,121 in ineligible costs reported by FOD on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… for newborn birth claims that contained inaccurate birth information, such as the newborn’s birth weight; $1 million … was paid for claims that were billed with incorrect information pertaining to other health insurance coverage … in costs were avoided due to an averted overpayment of a provider refund. By the end of the audit fieldwork, about …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two … with disabilities who are between the ages of three and five years. During the 2014-15 school year, Bilingual …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualCapital Program Revenue and Expenses (Follow-Up)
… the recommendations in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background … $91 million for purses; and $49 million for NYRA’s capital program. Our initial audit report, which was issued on … the appropriate amount of VLT revenues for its capital program and whether NYRA officials used these monies …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followSullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in the southern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Lockport -- Budget Review (B7-1-14)
… review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Vendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesDiNapoli Releases Executive Budget Report
… is $21.6 billion (33.5%) of this projected increase with School Aid almost $14 billion (21.6%). The state has … the Foundation Aid formula, the largest component of school aid, to allocate resources to districts with the … these tariffs on the price of goods, could reduce spending power, resulting in lower consumption, the largest component …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportCity of Yonkers – Budget Review (B6-15-16)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … operating and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16