Search
Comptroller DiNapoli Releases School District Audits
… Union Free School District – Claims Auditing (Suffolk County) District officials implemented a well-designed system … followed. Enterprise Charter School – Procurement (Erie County) School officials did not always obtain competitive … supported by adequate documentation and properly audited. South Glens Falls Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Tuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the … of Health Professions (College of Health) was established in 1981 as the New Center for Holistic Health Education and Research. The school operates five locations – a campus in Syosset, Long Island; three locations …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsComptroller DiNapoli Releases School Audits
… guidance to employees. Officials did not reconcile fuel pump readings to physical inventory. Menands Union Free …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … 2012. Key Findings The Town does not reconcile the amount of money collected with the amount of trash disposed at 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
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal … rates set by SED. The reimbursement rates are based on financial information, including costs, that Bornhava …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … agreements even though the projects were approved based on specific characteristics. Also, the IDA did not monitor … 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-1Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The …
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 separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Jowonio School – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of ineligible employee bonuses; and $19,538 in other than personal service costs, …
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
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports … York. Building Blocks provides preschool special education services to children with disabilities who are between three …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor … activities, including procedures for record keeping, closing out inactive clubs and disposing of the related …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomSelected Employee Travel Expenses
… employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 … This employee routinely picked up rental cars late in the morning; however, officials could not account for the …
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-5Town of Sodus – Financial Management and Professional Services (2013M-99)
… of professional services for the period January 1, 2011, through February 14, 2013. Background The Town of …
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
… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the … funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. This permits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
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)
… the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year …
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 … April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and … specify who was authorized to use the credit cards, for what purpose the cards could be used, or procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Services (Report 2017-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), … upcoding. Our initial audit report, issued on December 31, 2018, examined whether United sufficiently monitored …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2015, BANY reported $245,613 in reimbursable costs for its Special Education Itinerant … these services to 18 children from 12 school districts in Westchester County. Key Findings For the reporting period …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual