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West Valley Central School District – Financial Management (2013M-178)
… Because the amount of unexpended surplus funds that can be legally retained is limited, each year since 2009 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… Key Findings The Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not review system activity reports to identify anomalies … employees. The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E Felony); and Official Misconduct (A Misdemeanor) for padding …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Capital project expenditures for the last three fiscal years totaled $8.5 million. Key Findings While City officials … that show actual revenues and expenditures over the life of the project compared to the approved budget. Close …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… Board authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a … Loan Fund” which we understand was established using Federal grant monies from one or more federal HUD programs. We have been informed by the United …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Internal Controls Over Selected Financial Operations
… for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits … (OGS), OGS’ Business Service Center (BSC) performs many administrative functions on behalf of SLA, such as … months to one year old as of June 2020. Recommendations Take steps in coordination with the BSC to ensure timely and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the State of … that they are receiving the proper prices and that there is a defined contract period listed. Consider seeking …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Improper Medicaid Payments to Eye Care Providers (Follow-Up)
… Providers (Report 2015-S-6 ). Background Under federal and State regulations, providers must apply for enrollment into the Medicaid program and meet certain requirements in order to provide services to … their enrollment every five years. The enrollment and revalidating processes are intended to prevent improper …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The superintendent Any district official responsible for business management An employee under direct supervision of … accounting and purchasing Any individual responsible for business operations Resources "Claims Auditor, Internal Audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covered the three fiscal years ended June … not in compliance with the applicable provisions of the Manual. The disallowances included $512,783 in personal …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that … the ages of three and five years. JCC is reimbursed for these services through rates set by SED. These … that JCC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… of special education services and programs to children with disabilities from birth to eight years of age. During … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … in other-than-personal-service costs that did not comply with the RCM’s requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved provider of preschool special education services. Ganrormic serves about 35 preschool students with … rate-based preschool special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s … million in reimbursable costs on its CFR for the Preschool Integrated Special Class it operated. Key Finding For the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an … provider of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided … and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… of our audit was to review the financial condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in northeastern New York State and …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by … WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background Spotted Zebra, a for-profit organization located in Albany, New York, is an …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… disabilities, behavioral health challenges, and chronic medical conditions. Jawonio is approved by SED to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manual