New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued:

Development Authority of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3)

Auditors determined that DANC officials have provided appropriate oversight for procurements and the loan programs, having established policies and procedures and maintained sufficient monitoring systems. However, auditors did identify areas where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable cost.

New York State Energy Research and Development Authority (NYSERDA): Accounts Receivable Collection and Reporting (2015-S-35)

Auditors found that NYSERDA’s accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As required, the authority documented their multiple efforts to collect any past due accounts, and referred to the Office of the Attorney General the accounts more than 120 days past due that it was unable to collect. The temporary rise in NYSERDA's accounts receivable balance was attributable to a deferred collection schedule established in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy Efficiency Portfolio Standard 2. Accounts receivable balances have since returned to more traditional levels.

Office of Temporary and Disability Assistance (OTDA): Internal Control System Components (2015-S-4)

Auditors found the OTDA’s internal control system appropriately addresses all five components of internal control. As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its internal control system.

State Education Department (SED): Summit Educational Resources, Compliance with the Reimbursable Cost Manual (2014-S-49)

For the fiscal year ended June 30, 2013, auditors identified $28,176 in other than personal service costs that did not comply with SED’s requirements for reimbursement. The disallowances included $26,754 for consultant services and $1,422 in various other costs that were ineligible for reimbursement. Auditors also questioned another $34,357 in costs for consultant services and information technology procurements that were not obtained through competitive bidding practices.

State Education Department (SED): Clinical Associates of the Finger Lakes, Compliance with the Reimbursable Cost Manual (2014-S-61)

Auditors identified $72,401 in costs that did not comply with SED’s requirements for reimbursement. The disallowances included $54,751 in various other-than-personal-service costs, such as property related costs and vehicle expenses, and $17,650 in personal service costs.

State Education Department (SED): Hear 2 Learn PLLC, Compliance with Reimbursable Cost Manual (2014-S-74)

For the fiscal year ended June 30, 2013, Hear 2 Learn charged $20,851 in costs that did not comply with SED’s requirements for reimbursement. The disallowances included $10,957 in other than personal service costs and $9,894 in personal service and associated fringe benefit costs that were either non-reimbursable, incorrectly reported, or not properly documented.

Tuition Assistance Program: State Financial Aid at Barnard College (2015-T-1)

Auditors determined that Barnard was overpaid $106,333 because school officials incorrectly certified students as eligible for state financial aid awards. Incorrect certifications include 11 students who received awards but had not met the good academic standing requirements and six students who did not meet the full-time requirements. Additional incorrect certifications include two students who had not met matriculation requirements and one student who had not demonstrated the required academic preparedness.