New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued:
Auditors found the commission’s capital planning and delinquent accounts receivable collection practices to be generally in compliance with commission procedures and laws and regulations, but also noted some minor improvements that can be made in each area.
New York City Department of Education (DoE): Compliance With State Arts Education Requirements (Follow-Up) (2015-F-11)
An initial audit report issued in February 2014, examined whether DoE students completed an arts education curriculum that complied with State Education Department (SED) regulations. Auditors found that 46 to 64 percent of the students sampled did not meet one or more of the SED requirements. In a follow-up report, auditors determined the DoE has made significant progress in addressing the issues identified in the initial report.
State Education Department: Finger Lakes United Cerebral Palsy, Compliance with the Reimbursable Cost Manual (2015-S-10)
For the fiscal year ended June 30, 2013, auditors identified $15,454 in costs charged to the state that did not comply with SED’s requirements for reimbursement. These costs included $13,570 in other than personal service costs and $1,884 in personal service costs that were either ineligible expenses, not reasonable or necessary, not properly documented, or incorrectly reported.
State Education Department: Unity House of Troy, Compliance with the Reimbursable Cost Manual (2014-S-60)
For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special education programs. The ineligible costs included $322,258 in personal service costs, including $312,543 in salary and fringe benefits and $9,715 in severance pay. Unity also incorrectly charged $82,694 in other than personal service costs, which included $46,878 in costs that were incorrectly calculated, $13,653 in costs that were not related to state programs, $11,143 in gifts, $5,132 in food, $3,698 in fundraising, and $2,190 in other non-reimbursable costs.
State Education Department: Upstate Cerebral Palsy (UCP), Compliance with the Reimbursable Cost Manual (2014-S-71)
For the calendar year ended Dec. 31, 2012, UCP claimed $97,781 in non-allowable costs for the year covered by our audit. These costs included $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the regional median allowable salary, and non-program-related costs. Auditors also found $13,876 in non-personal service costs that were either non-program related, not allowable, or unsupported by proper documentation.