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Access Controls Over Student Information Systems (2014-MR-1)
… determine if school districts have adequately controlled access to Student Information Systems for the period July 1, 2011 through April 30, 2013. … and medical information. School districts provide SIS access to teachers, administrators, various staff members and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Archived: Legislative Session 2023–2024
… – Provides for bid protest procedures for state agencies and public authorities. NYS 529 Program, Scholarships and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Prohibits Campaign Contributions During …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Tuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the Education Law … and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background New York College of Health Professions (College of Health) was …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 26, 2013. Background … The District’s general fund budget totaled $127,000 for the 2013 fiscal year. Key Findings The District does not … disbursed from the District’s building reserve account. For example, the Board did not review or approve any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… reconcile the amount of money collected with the amount of trash disposed at the transfer station. We found that over a … of at the Franklin County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer … station such as having one individual record the amount of trash brought in and record the amount of money received and …
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
… organization located in Buffalo, New York, offers a range of preschool special education services to children with disabilities from birth to five years of age. Bornhava is authorized by SED to provide preschool … $5,182 in other than personal service costs that consisted of non-reimbursable non-audit services, depreciation costs, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider located in Syracuse, …
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
… services to children with disabilities who are between three and five years of age. Building Blocks is reimbursed … costs must comply with the RCM requirements. For the three fiscal years ended June 30, 2015, Building Blocks … consultant costs, and $396 in nonreimbursable food costs. Key Recommendations To SED: Review the …
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
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … was unable to complete its audits for the last two years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… of travel expenses to improve the HCR's ability to guard against fraud, waste, and abuse. Discontinue the … and Revenue Services to take any necessary corrective action related to the potential taxable status of the two …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesExtra-Classroom Activity (2015-MR-5)
… following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The …
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)
… not take action to correct these weaknesses. We reviewed 27 remittances totaling $13,188 to determine if they were … treasurer and central treasurer and found that none of the 27 receipts were adequately documented. We reviewed 22 …
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)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
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)
… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it … surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated …
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
… Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … account sweeps, payments and maturing investments. All investment purchases that are made are recorded with an …
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)
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service … United’s reimbursement. Billing for a higher level of care than the service actually provided is known as upcoding. … billed United for higher-paying E/M services than what were actually performed. For the period January 1, 2016 …
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 Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
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)
… audit was to review the Village’s internal controls over cash receipts from recreational activities and information … Findings The Board has not adopted written policies for cash receipts, segregated critical duties so that one … so that someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The …
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 … 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County … Village of Kenmore Wastewater Processing Costs and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73