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Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key … As a result, the School billed the Buffalo City School District (BCSD) $78,000 more than it would have had it … Use the correct number of school days to calculate tuition for 85 students who attended the School less than a full …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school …
https://www.osc.ny.gov/legal-opinions/opinion-95-16United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the State's employee … and retired State, participating local government, and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyMama Program, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses … the ages of three and five years. During the 2012-13 school year, Mama Program also operated another SED-approved … $32,096 in unsupported OTPS costs, including $31,768 in accounting fees; $28,825 in insufficiently supported OTPS …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… and perform 200 hours of community service today for defrauding the New York State pension system by … by State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police. … hid public-source income from 19 municipalities and school districts in excess of the statutory limit by …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… and audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. … and the New York State Police for their diligent work in helping us hold Ms. Haverley accountable." Haverley, 65, … of Millport treasurer was appointed to her position in 2006. Haverley was suspended in November 2015 after the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationCredit Cards – Travel and Conference Expense Management
… authorize designated employees to use a credit card issued in the name of the local government or school district to pay … a local government or school district credit card issued in both the name of the local government or school district … and official capacity, by allowing authorized employees to sign out a credit card when they need to travel, or by …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOverview – XI. Procurement and Contract Management
… is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and … 1 and Equipment procurements that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… The purpose of our audit was to determine whether the District implemented the recommendations in our prior audit … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required … finances,” DiNapoli said. “Voters need this information to make informed decisions on how they will vote on school … District Website Transparency Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… adopt a reserve policy. The District used funds from its retirement contribution reserve for a purpose that was not statutorily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveAccidental Death Benefit – State Police Plan
… Eligibility If you die as the natural and proximate result of an on-the-job accident not due to … “accident” on a case-by-case basis, using court decisions for guidance. The Benefit The accidental death benefit is a … will also be refunded to your beneficiary, or to your estate. If all the beneficiaries listed above become …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… Eligibility If you die as the natural and proximate result of an on-the-job accident … and death benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… District (District) officials adequately secured access to the network, student information and financial … Key Findings Although District officials restricted access to the student information application, they did not … In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andAccounts Payable Advisory No. 27
… a corresponding invoice has been received. The Guide to Financial Operations (GFO), Chapter XII, Section 5.G - … and Accounting Dates on Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateTown of German – Supervisor’s Records and Reports (2023M-54)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54City of Rensselaer – Accounting Records and Reports (2023M-26)
… Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented pursuant to the State Education … audit fees, $5,585 in staff recruitment costs, $2,428 in equipment depreciation costs, and $515 in employee …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … operating surpluses so that the Town could purchase equipment and make capital improvements. In each of the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6