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Hancock Central School District – Financial Condition (2013M-187)
… reasonable level. However, we found that the Board did not include in its 2013-14 budget more than $790,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Comptroller DiNapoli Releases School Audits
… economically. However, the district’s productivity level for meals per labor hour is below the industry averages. … transportation contractor did not reimburse the district for all fuel used for non-district purposes. While the contractor reimbursed …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0SUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Center procurement contracts and payments to vendors for purchases of food products that occurred between January … violations regarding purchases from favored vendors. For example, Mr. Dean and his staff solicited donations from certain vendors for annual picnics and parties, which resulted in his staff …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesFund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … the ages of three and five years. UCP is reimbursed for preschool special education program services through … executive compensation above the regional median allowable salary, and non-program-related costs; and $13,876 in …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. … serves as the Chair. The County’s budgeted expenditures for fiscal year 2013 included amounts totaling approximately $247.7 million for the general fund, $9.6 million for the County road fund, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. CAFL is reimbursed for preschool special education services through rates set by … that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … funds for the recruitment, training, and retention (RTR) of direct care staff and whether the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… 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 … $675,265 in overpayments; Claims with incorrect billings for alternate levels of care, which caused $465,313 in …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper … they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Town of Barrington – Financial Management (2017M-103)
… and management of the Town’s financial operations for the period January 1, 2015 through April 10, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of … off site, the Town’s financial records were not available for public inspection during reasonable times as required by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Selected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. Key Findings The Authority did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… organization "shall not be qualified to make application for funds or grants or to receive such funds from any … organizations to the Office of the State Comptroller (OSC) for approval, State agencies must provide charities registration information for the applicable charitable organization. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall … management. The Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases School District Audits
… (IT) contingency plan. The district pays $10,500 for central site infrastructure support, which includes a … of an IT contingency plan. Although the district paid for a template, officials did not obtain it. Without a … to all responsible parties and periodically tested for efficacy, district officials have less assurance that …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional … use contract services and did not properly plan and budget for them. Further, they did not monitor expenditures against …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information