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Small Businesses and the Economic Recovery: Work in Progress
… 2021 Businesses in New York were more severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative … businesses continue to recover. Challenges Confronted by Small Businesses in the Economic Recovery Since the U.S. …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… earnings and not the principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non … and use the full accrual basis of accounting. As described in our June 2000 bulletin, OSC "will make the necessary …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityManagement of Unexpected Delays and Events During Winter 2017-18
… 1999. An estimated 9.2 million riders were inconvenienced by trains that were late, canceled at the terminal before …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care organizations (MCOs) … Care Organization Fraud and Abuse Detection ( 2014-S-51 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… for children and maintained in a state of good repair and sanitation. For the 2014-15 school year, there were 1,338 UPK …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsControls Over CUNY Fully Integrated Resources and Services Tool
… requires an approved access form; however, no form was on file for this student. The student, who was not an employee … approved access forms. We identified 170 employees who had 990 unauthorized roles, including 83 that were designated by …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Subway Service Diversions for … starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about … Finding The MTA-Transit officials have made some progress in correcting the problems we identified. However, additional …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followPublic School Safety – Incident Reporting and Unauthorized Student Departures
… limits are designated “Persistently Dangerous” (PD) or “Potentially Persistently Dangerous” (PPD). Officials of PD schools are required to notify parents of their option to … sampled schools found that DoE staff did not include over 400 reportable incidents on the related VADIRs, and many of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… designed to assist the 17 counties that account for more than 80% of violent crime – such as aggravated assault, … violence and reduce gun-related incidents. The Division awards SNUG contracts to not-for-profit organizations that … gun-related deaths. For the contract year ending June 30, 2022, the Division awarded $13.3 million in GIVE contracts …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… have special health care needs. New York’s Essential Plan (EP) provides health insurance to lower-income people who, … led to improper Medicaid and EP payments. We identified 4,784 overlapping Medicaid and EP enrollment periods for … totaling $36.5 million and EP payments totaling $16.2 million. We identified 651 overlapping Medicaid and EP …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… services are administered by local providers. The Greater Ridgewood Youth Council, Inc. (Ridgewood) is a Queens County-based not-for-profit provider … For the period July 1, 2015 through October 10, 2017, Ridgewood administered 27 contracts totaling $13.9 million …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38 ). About the Program … State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followUse of Federal Funding for Election Technology and Security
To determine whether the Board of Elections BOE utilized available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States election technology and infrastructure
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate … seller and the buyer. Beginning July 1, 2019, additional taxes apply to some conveyances of real property, or … Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & … manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor identifies four revenue … and approval. Maintain contracts in compliance with New York City contract procedures. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules … To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation … risk assessment, and adapt procedures as needed based on results. ¹ For the purposes of this report, the term “VLT …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About the Program In 1990, Congress created the Medicaid Drug Rebate Program, … extent of implementation of the two recommendations made in our initial audit report Maximizing Drug Rebates for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-follow