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Outstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followOpinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county coroner paid by …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))
… 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603oMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Department management failed to establish the correct payment rates on its eMedNY claims processing system and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). Background Our … hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 through …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followAdministration of Tenant Complaints
… Purpose To determine whether New York State Homes and Community Renewal’s Office of Rent Administration … complaints taking an average of 14.8 months - and some as long as three years - to be assigned. Of the … than a year to resolve, including 8 percent taking over two years, and some taking as long as four years. Officials …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsCompliance With Payment Card Industry Standards
… of payment must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set of technical and operational requirements … housing, and meals), and as such must comply with the PCI DSS to protect against electronic security breaches and theft …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsOpinion 2001-2
… and Duties (discretion in crediting points under a service award program) VOLUNTEER FIREFIGHTERS -- Service Award … discretion in fashioning their own point systems, the letter of inquiry calls attention to the definition of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2001-4
… devoted thereto must be properly documented before any payment is approved. As an alternative to the adoption of … devoted thereto must be properly documented before any payment is approved. Also, where possible, payment should be made pursuant to the payroll method to …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2000-7
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (fire commissioner as officer and stockholder of … not exceptions); (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Safety of Infrastructure (Follow-Up)
… of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). … identified. We found staff were actively involved in inspecting facilities and repairing any hazardous … had either opted to cordon off certain areas to prevent public access, or in the most extreme cases, to close …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followState Agencies Bulletin No. 1719
… the chart of accounts strings mapped to the Position Pools in PayServ Affected Employees All employee records will be … SUNY (except Agency Code 28990) and CUNY Background In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were … days after the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements totaling … and have initiated or indicated they planned to initiate corrective action. … Determine whether all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mReal Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine … The New York Power Authority’s (NYPA) mission is to “provide clean, low-cost and reliable energy consistent …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or … compensating controls are implemented to address the lack of segregation of duties within the disbursement process. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… related to Hours of Service that may have been avoidable. For calendar 2010, we determined that these practices cost … these payments will inflate future pension payments for these employees by about $5.5 million. We also found …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followBenefit Eligibility Assessment Process (Follow-Up)
… Interest Office of Temporary and Disability Assistance and NYC Human Resources Administration: Benefit Eligibility …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followAccess-A-Ride Accident Claims (Follow-Up)
… by traditional carriers decreased and reliance on the black car services and taxis increased. The number of … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three … Plan (NYSHIP) made improper payments totaling $137,459 to Davis Ethical Pharmacy. Based on information obtained from … that patients actually picked-up the drugs billed to United HealthCare (United). Moreover, as a result of our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySubway Wait Assessment (Follow-Up)
… included in our initial report, Subway Wait Assessmen t ( 2014-S-23 ). Background Our prior audit determined that wait … results were 80.3 percent for 2013 and 78.8 percent for 2014. Key Finding We found that Transit made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-follow