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Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… amount of disposal fees were charged to customers and that all moneys collected were subsequently turned over to the … for cash receipts at the transfer station to ensure all moneys received are accounted for and deposited in the …
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
… Manual (RCM). Our audit covered the fiscal year ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable costs on its CFRs for four rate-based … fiscal years ended June 30, 2014, we identified $118,110 in costs that were not in compliance with the RCM. These …
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-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , … accurate and complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Over Financial Operations (2013M-340) County officials have not ensured that the department account clerks’ … – Water Accountability (Wyoming County) Town officials do not have written procedures for reconciling 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)
… 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-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
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)
… financial condition and mobile device environment for the period July 1, 2010 through August 22, 2013. … Board of Education. The District’s budgeted appropriations for the 2013-14 fiscal year are $73.2 million. Key Findings … information on past financial trends and projections for revenues and expenditures. The financial plan also …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of professional services for the period January 1, 2011, …
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
… to any and all funds of the State. The Short Term Investment Pool (STIP) represents a mechanism that allows for … and distributed to the participating funds after all monthly reconciliations are performed and investment yields … the Operating Fund Investments of the monthly Cash Basis Report on the NYS Comptroller’s website. Guide to Financial …
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 is …
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 … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for …
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)
… activities and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of … year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. Key Findings …
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)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … Village officials have not made a substantive effort to use available resources to gain a better understanding of wastewater treatment …
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)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of …
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
… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five …
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
… responsible for administration of covered programs have designated CMIA contacts, usually located in the budget … CMIA program(s). Such individuals are expected to: Bring any potential CMIA issues associated with their agency’s … inflate the state’s CMIA interest liability. Therefore, at any time OSC and DOB may elect to jointly analyze state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … with or found guilty of crimes that violated laws or regulations governing certain health care programs or who …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023