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Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in various industrial …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andProcurement Practices
… uncovered various issues within its procurement processes, leading us to question whether $895,839 was spent … Activities, Inc. for research-related administrative services; and Corr Distributors, Inc. for custodial equipment … so purchases are business related and goods or services are obtained at a reasonable price. Improve the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Inappropriate Payments Related … as evaluation and management (E/M) services, are included in Medicaid’s payment for the procedure. E/M services … services during the global surgery period, which resulted in Medicaid overpayments totaling about $2.6 million. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Purpose To determine the extent of implementation of the three … is responsible for administering motor vehicle laws to promote highway safety, promote proper repairs to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional … Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit … systems are maintained at vendor-supported levels (i.e., systems continue to be updated and patched by the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashPutnam County Industrial Development Agency – Management Practices (2013M-257)
… or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … also do not obtain sales tax exemption or capital investment amounts annually, and therefore cannot determine … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… require the businesses to separately report existing and new employees and the related compensation. There is no data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by employers. The Board is also responsible for tracking its costs to administer the Workers’ … lacks a formal review process to ensure the procedures for preparing the assessment are properly executed and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Village of Suffern – Budget Review (B18-6-4)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, … with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Medicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followSafety of Infrastructure (Follow-Up)
To determine the extent of implementation of the two recommendations included in our original report Safety of Infrastructure 2012S29
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are … and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Contracts for Personal and Miscellaneous Services (Follow-Up)
… constituent agencies to meet their agency-specific needs by using a single contract; or an existing New York State or New York City contract could be used to obtain the necessary goods or … and capital-related expenses. This could help the MTA to close budget gaps. Key Finding The MTA made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followVillage of Forestville – Water Fund (2012M-207)
… to fund project costs or the debt service payments that are expected to begin in the Village’s 2013-14 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… for the highway fund, $141,000 for the water districts (six) and $16,000 for the sewer districts (three). Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… About the Program The Department of Motor Vehicles (Department) administers the Motor Vehicle … Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of motor vehicles registered in New York possess adequate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityEast Ramapo Central School District – Budget Review (B21-5-4)
… School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws … (CARES – Coronavirus AID, Relief, and Economic Security Act; CRRSA – Coronavirus Response and Relief Supplemental …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4