Lydia E. York Delaware State Auditor
Fiscal Year 2021
Reports Issued During Fiscal Year Ended June 30, 2021
Financial Reports
2020 Statewide Comprehensive Annual Financial Report (CAFR) and Single Audit – Issued 12/31/2020
- 2020 Delaware Comprehensive Annual Report – Full Report
- 2020 Delaware Comprehensive Annual Report – Summary
Delaware State Lottery’s Comprehensive Annual Financial Report (CAFR) for Fiscal Years 2019 and 2020 – Issued 06/23/2021
2020 State of Delaware Report on Internal Control over Financial Reporting and on Compliance and Other Matters
Special Reports
- Lack of Transparency & Accountability in Drug Pricing Could be Costing Taxpayers Millions – Full Report
- Lack of Transparency & Accountability in Drug Pricing Could be Costing Taxpayers Millions – Summary
- Unanswered Questions: Improving Technology, Communications, and Reporting in Long-Term Care Facilities During the Pandemic – Full Report
- Unanswered Questions, Improving Technology, Communications, and Reporting in Long-Term Care Facilities During the Pandemic – Summary
- Millions in Pharmaceutical Savings are Achievable Within Delaware’s Correctional Facilities Without Compromising Services – Issued 02/16/2021
- Millions in Revenue Anticipated from Legalizing Marijuana in Delaware – Issued 01/25/2021
- DELAWARE’S COVID-19 DATA DASHBOARD Opportunities and Successes: How Well Does Delaware’s Data Tool Allow for an Accurate and Timely Response to the Pandemic?
- Delaware Volunteer Fire Service Fiscal Year 2020 Special Report – Full Report
Examinations
School Construction: Red Clay School District – Issued 06/30/2021
- Examination of Red Clay School District – Full Report
- Examination of Red Clay School District – Summary
School Construction: Indian River School District – Issued 06/22/2021
- Examination of Indian River School District- Full Report
- Examination of Indian River School District – Summary
School Construction: Smyrna School District – Issued 06/07/2021
Examination of the State’s Disproportionate Share Hospital Payments Program (DSH) for Fiscal Year Ended June 30, 2017 – Issued 05/20/2021
Examination of Brackenville Long-Term Care Facility – Issued 05/18/2021
- Brackenville Long-Term Care Facility Examination – Full Report
- Brackenville Long-Term Care Facility Examination – Summary
School Construction: Christina School District – Issued 05/12/2021
- Examination of Christina School District – Full Report
- Examination of Christina School District – Summary
School Construction: Lake Forest School District – Issued 05/10/2021
- Examination of Lake Forest School District – Full Report
- Examination of Lake Forest School District – Summary
School Construction: New Castle County Vocational Technical School District – Issued 04/28/2021
- Examination of New Castle County Vocational Technical School District – Full Report
- Examination of New Castle County Vocational Technical School District – Summary
School Construction: Caesar Rodney School District – Issued 05/03/2021
- Examination of Caesar Rodney School District – Full Report
- Examination of Caesar Rodney School District- Summary
School Construction: Brandywine School District – Issued 03/02/2021
- Examination of Brandywine School District Construction – Full Report
- Examination of Brandywine School District Construction – Summary
School Construction: Colonial School District – Issued 03/02/2021
- Examination of Colonial School District Construction – Full Report
- Examination of Colonial School District Construction- Summary
State of Delaware, Department of Health and Social Services, Division of Medicaid and Medical Assistance, Disproportionate Share Hospital Payment Program (DSH)
June 30, 2016 – Issued 08/13/2020
- State of Delaware, Department of Health and Social Services, Division of Medicaid and Medical Assistance, Disproportionate Share Hospital Payment Program (DSH) – Final Report
- State of Delaware, Department of Health and Social Services, Division of Medicaid and Medical Assistance, Disproportionate Share Hospital Payment Program (DSH) – Summary
Examination of Renaissance Long-Term Health Care Facility – Issued 09/03/2020
- Examination of Renaissance Long-Term Health Care Facility – Full Report
- Examination of Renaissance Long-Term Health Care Facility – Summary
Examination of Brandywine Long-Term Health Care Facility – Issued 09/16/2020
- Examination of Brandywine Long-Term Health Care Facility – Full Report
- Examination of Brandywine-Long Term Health Care Facility – Summary
Examination of Churchman Village Long-Term Healthcare Facility – Issued 09/29/2020
- Examination of Churchman Village Long-Term Healthcare Facility – Full Report
- Examination of Churchman Village Long-Term Healthcare Facility – Summary
Examination of Forwood Manor Long-Term Healthcare Facility – Issued 10/12/2020
- Examination of Forwood Manor Long-Term Healthcare Facility – Full Report
- Examination of Forwood Manor Long-Term Healthcare Facility – Summary
Examination of Courtland Manor Long-Term Healthcare Facility – Issued 10/22/2020
- Examination of Courtland Manor Long-Term Healthcare Facility – Full Report
- Examination of Courtland Manor Long-Term Healthcare Facility- Summary
Examination of Foulk Manor North Long-Term Healthcare Facility – Issued 10/29/20
- Examination of Foulk Manor North Long-Term Healthcare Facility – Full Report
- Examination of Foulk Manor North Long-Term Healthcare Facility – Summary
Examination of Manor Care of Wilmington Long-Term Healthcare Facility – Issued 02/04/2021
- Examination of Manor Care of Wilmington Long-Term Healthcare Facility – Full Report
- Examination of Manor Care of Wilmington Long-Term Healthcare Facility – Summary
Examination of Parkview Long-Term Healthcare Facility – Issued 02/09/2021
- Examination of Parkview Long-Term Healthcare Facility – Full Report
- Examination of Parkview Long-Term Healthcare Facility – Summary
Examination of Regal Heights Long-Term Healthcare Facility – Issued 02/18/2021
- Examination of Regal Heights Long-Term Care Facility – Full Report
- Examination of Regal Heights Long-Term Care Facility – Summary
Financial Statement Audits
Financial Statement Audit of The Delaware College Investment Plan for Calendar Year ended December 31, 2019 – Issued 09/30/2020
- Financial Statement Audit of The Delaware College Investment Plan Annual Report – Full Report
- Financial Statement Audit of The Delaware College Investment Plan Annual Report – Summary
Financial Statement Audit of the Delaware Qualified Tuition Savings Plan Trust for Calendar Year ended December 31, 2019 – Issued 10/08/2020
- Financial Statement Audit of the Delaware Qualified Tuition Savings Plan Trust – Full Report
- Financial Statement Audit of the Delaware Qualified Tuition Savings Plan Trust – Summary
Financial Statement Audit of Diamond State Port Corporation for Fiscal Year Ended June 30, 2020 – Issued 10/13/2020
- Financial Statement Audit of the Diamond State Port Corporation – Full Report
- Financial Statement Audit of the Diamond State Port Corporation – Summary
Financial Statement Audit of Delaware 457(b) Deferred Compensation Plan for Years Ended December 31, 2019 and 2018 – Issued 10/27/2020
- Financial Statement Audit of the Delaware 457(b) Deferred Compensation Plan – Full Report
- Financial Statement Audit of the Delaware 457(b) Deferred Compensation Plan – Summary
Financial Statement Audit of the ABLE Consortium Trust for Years Ended June 30, 2020 – Issued 11/05/2020
- Financial Statement Audit of the ABLE Consortium Trust – Full Report
- Financial Statement Audit of the ABLE Consortium Trust – Summary
Financial Statement Audit of the Delaware Agricultural Lands Preservation Foundation Financial Statement for Year Ended June 30, 2020 – Issued 11/23/2020
- Financial Statement Audit of the Delaware Agricultural Lands Preservation Foundation – Full Report
- Financial Statement Audit of the Delaware Agricultural Lands Preservation Found – Summary
State of Delaware Water Pollution Revolving Loan Fund Financial Statement Audit for Year Ended June 30, 2020 – Issued 11/25/2020
- Financial Statement Audit of the Delaware Water Pollution Revolving Loan Fund – Full Report
- Financial Statement Audit of the Delaware Water Pollution Revolving Loan Fund – Summary
Delaware State Lottery Financial Statement Audit for Fiscal Years 2020 and 2019 – Issued 11/30/2020
- Financial Statement Audit of the Delaware State Lottery – Full Report
- Financial Statement Audit of the Delaware State Lottery – Summary
State of Delaware Drinking Water Revolving Loan Fund Financial Statement Audit for Year Ended June 30, 2020 – Issued 12/04/2020
- Financial Statement Audit of the State of Delaware Drinking Water Revolving Loan Fund – Full Report
- Financial Statement Audit of the State of Delaware Drinking Water Revolving Loan Fund – Summary
Delaware State Housing Authority Basic Financial Statements and Single Audit Report for Fiscal Year Ended June 30, 2020 – Issued 12/07/2020
- Financial Statement Audit and Single Audit Report of the Delaware State Housing Authority – Full Report
- Financial Statement Audit and Single Audit Report of the Delaware State Housing Authority – Summary
State of Delaware 401(a) Match Plan Financial Statements for Fiscal Year Ended December 31, 2019 and 2018 – Issued 12/23/2020
- Financial Statement Audit of the State of Delaware 401 (a) Match Plan – Full Report
- Financial Statement Audit of the State of Delaware 401 (a) Match Plan – Summary
University of Delaware State Funds Financial Statement Audit for Fiscal Year 2020 – Issued 12/30/2020
- Financial Statement Audit of the University of Delaware State Funds – Full Report
- Financial Statement Audit of the University of Delaware State Funds – Summary
Delaware Transit Corporation Financial Statement Audit for Fiscal Year Ended June 30, 2020 – Issued 12/31/2020
- Financial Statement Audit of the Delaware Transit Corporation – Full Report
- Financial Statement Audit of the Delaware Transit Corporation – Summary
Delaware Department of Transportation Financial Statement Audit for Fiscal Year Ended June 30, 2020 – Issued 12/31/2020
- Financial Statement Audit of the Delaware Department of Transportation – Full Report
- Financial Statement Audit of the Delaware Department of Transportation – Summary
State of Delaware 403(b) Plan Financial Statements for December 31, 2019 and 2018 – Issued 01/14/2021
- Financial Statement Audit of the State of Delaware 403(b) Plan – Full Report
- Financial Statement Audit of the State of Delaware 403(b) Plan – Summary
State of Delaware Department of Natural Resources and Environmental Control Hazardous Substance Cleanup Fund – Issued 02/12/2021
- Financial Statement Audit of the Hazardous Substance Cleanup Fund – Full Report
- Financial Statement Audit of the Hazardous Substance Cleanup Fun – Summary
Agreed-Upon Procedures Engagements
Office of the State Treasurer Bank Reconciliations Quarter Ended June 30, 2020 – Issued 06/11/2021
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended June 30, 2020 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended June 30, 2020 – Summary
Office of the State Treasurer Bank Reconciliations Quarter Ended March 31, 2020 – Issued 06/04/2021
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2020 – Summary
Office of the State Treasurer Bank Reconciliations Quarter Ended December 31, 2019 – Issued 03/25/2021
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2019 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2019 – Summary
Office of the State Treasurer Bank Reconciliations Quarter Ended September 30, 2019 – Issued 03/16/2021
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended September 30, 2019 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended September 30, 2019 – Summary
Office of the State Treasurer Bank Reconciliations Quarter Ended March 31, 2019 – Issued 12/09/2020
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2019 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended March 31, 2019 – Summary
Office of the State Treasurer Bank Reconciliations Quarter Ended June 30, 2019 – Issued 12/14/2020
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended June 30, 2019 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended June 30, 2019 – Summary
Office of the State Treasurer Bank Reconciliations Quarter Ended December 31, 2018 – Issued 12/18/2020
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2018 – Full Report
- Agreed-Upon Procedures of the State Treasurer Bank Reconciliations for Quarter Ended December 31, 2018 – Summary
Office of the State Treasurer Bank Reconciliations Fiscal Year 2021