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Comptroller DiNapoli Releases School Audits
… during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an online banking policy, but district officials did not develop written procedures for online banking activities. District officials also did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careCompliance With Executive Order 95 (Open Data)
… with EO 95 into Parks’ core business and planning strategies. … To determine whether the Office of Parks …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … identified $137,377 in reported costs that did not comply with the requirements in the RCM and CFR Manual and recommend … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Comptroller Releases School District Audits
… However, appropriations for charter school tuition are underbudgeted by approximately $1.5 million, and salary … remains structurally imbalanced because district officials are relying on the city council to approve a waiver to the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… did not ensure that the recorded balance for the general fund bank account reflected the actual cash balance for … year-end transfers to reserves and the capital projects fund. District officials also maintained six reserves with …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Board Oversight (Greene County) There were no procedures for the reconciliation and reporting of cash receipts from … Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Vendor Responsibility Review Process
… from unfair competitions; and produces better value for the State and its citizens. For its part, the vendor must disclose any information or … by the vendor and make a responsibility determination. For more information, see How to Conduct a Responsibility …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processThe VendRep System
… review by the State contracting entity. Also, after the contract is awarded, both the vendor and State contracting … has become known about a vendor that raises a concern. Setting up automatic email notifications To help streamline the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemOpinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Comptroller DiNapoli Releases School District Audits
… tuition accurately and timely, they did not timely bill for nonresident students placed in the district. Hyde Park … The district does not have a comprehensive policy for identifying and recording fixed assets. Auditors found … did not comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1City of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background … The Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year were approximately $15.5 million. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Contract Advisory No. 12
… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway … have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining … whether the SFS transaction will be routed to OSC for approval, and if so, to which BOC audit team it will be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1494
… who are members of OMCE Background The dues structure for the Organization of New York State … is based on the employee's current grade or equated grade. For non-graded employees whose positions are not equated to … Notify affected employees. Agencies are responsible for entering the correct deduction amount for each employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesCity of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. … in which a charge is imposed upon benefited properties for improvements, operation and maintenance costs and other …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283CUNY Bulletin No. CU-461
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the Retroactive … … To inform agencies of the steps the Office of the State Comptroller OSC will take to apply the Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentSouth Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m