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Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… preschool special education programs (Programs) that it operated. Key Findings For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… The Office for People With Developmental Disabilities (OPWDD) is responsible for coordinating services for more than … Services (FSS) are designed to help families care for a relative with a developmental disability at home. OPWDD … not established controls to ensure the expenses claimed by the YAI Network were reasonable, necessary, allowable, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… The audit found sampled clients were program-eligible and were referred to the program via the proper authorities … certain client apartments identified what appeared to be ongoing conditions that could negatively affect the health … These expenses included charges for a profit-sharing account that primarily benefited three PCMH executives; a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were funded mainly by … The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $12.6 million in the employee benefit accrued liability reserve and $800,000 in the debt service reserve. Southern …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Port Jefferson Station in Suffolk County, is governed by a Board of Trustees which comprises five elected members. … payments totaling $54,885. The Library did not enter into a written agreement with two of the four professional service providers who received …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … sought to determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford Public Library … total of 137 electronic fund transfers totaling $494,817 out of the Library’s general checking account during our …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Comptroller DiNapoli Releases School Audits
… Valley Stream Central High School District – Payroll (Nassau County) Salaries and wages paid to employees …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … years ended June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and … assessable expenses in all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Department phased in the APG methodology beginning with hospital outpatient departments and ambulatory surgery …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessAssessment and Collection of Selected Penalties
… To determine whether the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, … health care providers, which have provided services to WCB claimants, to notify WCB in writing when the claimant's …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesVillage of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Niagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The … and reporting student data could be improved. Of the 22 students’ files sampled, the proof of residency on file …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls … The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351