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Cancer Service Network, Inc.
… DOH administers the program through multiple vendors in each of eight regions to provide clinical and … LTD (JLJ Consulting), a for-profit corporation, which in turn paid four independent contractors for some of those … of living adjustment (COLA) payments he obtained through false certifications. We referred our findings to the United …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incExamination of Outstanding Premiums
… (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have been able to recover through SWOP since April …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReview of Collecto, Inc
… Purpose The objective of our examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, Inc. (Collecto) under contract TQ00030 were … charges where the contract did not include clear language to determine the proper commission for small-balance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incPublic Authorities – 2021 Financial Condition Report
… as well as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesOversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls … in place to ensure that children placed in the direct care of relatives or a suitable person via Family Court Act (FCA) … the State and include preventive services focusing on averting scenarios that could result in the placement of a …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenUnified Court System Bulletin No. UCS-286
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees … UCS Judicial Longevity Payment. The agency must submit a list of ineligible employees to OSC to have the JLP … subject to employment taxes and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialSteuben County – County Bridge Maintenance (S9-13-1)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly … their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Oversight of Construction Management Contracts
… construction management contracts to ensure they meet contract terms and requirements. The audit covered the period … (Parks) is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, … historic, cultural, and recreational resources of New York State. This system includes 180 State parks with …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsState Agencies Bulletin No. 1786
… Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify employees who have outstanding payroll checks … disposition of these checks. Control-D report, NPAY539, is available to identify employees who have non-negotiated … property after one year. As a result, timely resolution is essential. More importantly, if an uncashed check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksSeneca Falls Central School District – Procurement (2021M-201)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key … officials did not always use a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or … DOB to begin the formal contracting process. Once the contract is approved by the agency, DOB, and the Attorney …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesX.1 Overview – X. Guide to Vendor/Customer Management
… and guidance that Business Units need to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road … Corporation (FRMC) promoted internal controls that helped to ensure an ethical business climate and compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsOversight of Runaway and Homeless Youth
… and homeless youth and facilities to ensure they meet State standards and regulations. The audit covered the period … and homeless youth and facilities to ensure they meet State s …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthTown of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend … that creates the need for diligent oversight. A long line of audit findings have emphasized the need to provide … inadequate travel policies, including a lack of guidance on the types of expenses typically reimbursable and general …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and … computer use policy the organization has adopted. It would not be proper for the local government or school district to … for the sole purpose of facilitating the training. 13 We have an extensive library of webinars available for local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … A municipal officer or employee has an "interest" in any contract with the municipality if he or she receives a direct … interest prohibited by article 18, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-91-8United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgery