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Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… were assigned there and receiving overtime. At one work site for the Subway Stations Rehabilitation project, we …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … the 2013-14 school year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for … June 30, 2014, ERCDC reported approximately $4.9 million in reimbursable costs for the audited cost-based programs. In …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… required general summary reports, which are supposed to account for all of ESD’s active economic development programs …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal service (OTPS) costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Susan E Wagner …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualMaintenance and Inspection of Event Recorder Units (Follow-Up)
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of the train equipment and technical … compliance with its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… this report, these programs are collectively referred to as the SED preschool cost-based programs. TOTS also operated … personal service costs, including $50,318 in overallocated salary costs, $27,539 in salaries claimed for time that was … $861 in salary paid in excess of the employee’s salary scale, and $14,445 in fringe benefits associated with these …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… $77,832 in compensation expenses that exceeded the average regional levels. $34,319 in insufficiently documented and … security deposit expenses, $2,387 in personal cell phone expenses, $1,922 in late fees associated with utilities …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… fuel and highway diesel fuel, among others. Effective January 1, 2022, the PBT rate is 17.3 cents per gallon, up … diesel fuel is first sold or used in the State. Effective January 1, 2022, the MFT rate is 8 cents per gallon. An … and prepay a portion of each month’s tax liability. As of January 2022, there were more than 1,300 PBT licensees that …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… to be in full compliance by December 2019. As of March 2022, there were over 5,400 data items on Open Data. Open … Data. The Olympic Regional Development Authority (ORDA) is headquartered in Lake Placid. It is responsible for operating and maintaining …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of 3 and 4 years. For the purposes of this report, the program we reviewed is referred to as the … information reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… our initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the Program Executive Order 88 (EO 88), issued on December 28, 2012, is the centerpiece of … our initial audit report Compliance with Executive Order 88 Energy Efficiency of State Buildings 2018S62 …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followOversight of Contract Expenditures of Palladia, Inc.
… Guidelines, and the contract. Ensure Palladia discloses all expenses and allocation methodologies during its budget …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Direct Placement of Children (Follow-Up)
… Objective To determine the extent of implementation of the four … the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed … cases, the court will likely order the Local District to supervise the placement. Most of the standards for foster …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… where they are reviewed to identify the license plate and state associated with the vehicle. If either of … that TBTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followOversight of Drug Disposal
… risks. Certain long-accepted disposal practices, such as flushing and garbage disposal, have led to the contamination … environmentally sound disposal methods, they also allow flushing when such options are not available. OASAS oversees … them. Since 2008, the State has been shifting away from flushing as an acceptable option and toward a policy of …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalCollection of Petroleum Business Tax and Motor Fuel Excise Tax
To determine whether the Department of Taxation and Finance Department has systems and practices in place that allow it to appropriately collect Petroleum Bus
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxOversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services … overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations. The … To determine if the Office of Children and Family Services OCFS is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… of implementation of the five recommendations included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 ( 2017-S-81 … of implementation of the five recommendations included in our initial audit report Title V Operating Permit Program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several … Services to Offer Home Repairs to the Elderly (RESTORE) program, which assists senior citizen homeowners with the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs