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Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board … (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawState Comptroller DiNapoli Releases School District Audits
… state aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… of age. SED sets the special education rates based on financial information, including costs, reported by Kids …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Holbrook. Empowering Minds provides preschool special … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation … ended June 30, 2015, Empowering Minds reported $235,364 in reimbursable costs for Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment Worksheet starts … the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… The audit covered the period January 1, 2014 through June 30, 2019. About the Program The New York State Health … $162,887 for 164 claims that included a specific service code that contradicted the general service code and indicated … Review the $162,887 in claims identified in this audit and recover all overpayments, as warranted. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… and adequately documented in accordance with applicable State Education Department (SED) requirements. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … Anne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … costs reported on St. Anne’s CFR and to St. Anne’s tuition reimbursement rates. Remind St. Anne officials of the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… complete report - pdf] Audit Objective Determine whether District officials purchased goods and services in accordance … and audited and approved before payment. Key Findings District officials did not: Seek competition for professional … an independent claims auditor. Key Recommendations Ensure District officials seek competition by obtaining bids and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditBOCES Milk Bidding (2018-MS-2)
… used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … Treasurer did not maintain accurate accounting records. For example, The Treasurer did not record collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. … Laurens Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … you reach age 63. Vesting is automatic — you do not have to fill out any paperwork or file an application to become …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userNew Lebanon Central School District – Network User Accounts (2021M-30)
… Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … acceptable use policy (AUP) compliance. Monitor the use of the information technology (IT) resources. Provide IT … Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Marlboro Central School District – Information Technology (2021M-33)
… accounts. Officials developed a data security plan in January 2010 that included password security and user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Marcellus Central School District – Online Banking (2020M-66)
… Officials segregated the duties of employees responsible for online banking transactions, but they could further … the District’s banks, but did not require confirmations for all electronic transactions. The online banking policy … and processed. A dedicated computer was not always used for online banking and none of the employees involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Pulaski Academy and Central School District - Separation Payments (2020M-20)
… are inconsistent with the individual employment agreements or any other applicable laws. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180