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The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… the expenses reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program Arc Erie is an SED-approved, not-for-profit special education provider located in … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2019, Arc Erie reported …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… support the expenses claimed. This section describes the process that must be followed for expense reports that are … Financial System (SFS) or bulkloaded from an agency’s internal finance/travel system. Employees must follow these … completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S* ). (This document can either be submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationState Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … and permissions to determine whether they were appropriate or needed to be disabled. The district had 63 unneeded … District officials did not adequately manage user accounts or administrative permissions to limit access to assets and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated … To determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… to help parents plan ahead for college. As the price of higher education continues to rise nationwide, every … percent to 0.17 percent. The Direct Plan offers a variety of investment options including three age-based portfolio … can choose from based on risk tolerance and the age of their child. These options, which invest exclusively in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The … (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 million). Fuel inventory reconciliations were not documented or reviewed. Key Recommendations Closely monitor unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelContract Advisory No. 6
… the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is not required). … ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the Guide to Financial … the SFS HelpDesk in the event of unusual circumstances or if the agency has specific concerns not addressed in these …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersBrighton Central School District – Procurement (2022M-205)
audit brighton school procurement
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Penfield Central School District – Procurement (2022M-76)
… justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for District purposes. … in the tanks. Review fuel usage reports for reasonableness or ensure fuel users accurately reported information needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid reimbursements were maximized. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Otselic Valley Central School District – Procurement (2022M-58)
… ($10,845) and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Cohoes City School District – Medicaid Reimbursements (2022M-107)
… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Franklin County Probation Department – Restitution Payments (S9-20-13)
… the court when a probationer violated the court order or disburse victim restitution payments promptly and … are not receiving payments to which they are entitled or are experiencing significant delays. Officials did not … officials did not make undisbursed restitution payments or maintain sufficient undisbursed restitution records. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Archived Publications
… Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsShelter Island Union Free School District - Fund Balance (2020M-23)
… District officials have not appropriately prepared or implemented corrective action plans (CAPs) to previous … Discontinue appropriating fund balance that is not needed or used to fund operations. Review the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Greenville Fire District - Fixed Assets (2019M-223)
… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223