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V.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … all agencies will be able to access the complete list of Program codes in the SFS. This also supports the ability … Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Code 59 (Report 2013-S-82 ). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, … and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Services programs for disabled children between the ages of three and five years. During the 2012-13 fiscal year, Kew … Gardens served 103 students. The New York City Department of Education (DoE) refers preschool special education … on its annual CFRs. The State reimburses DoE for a portion of its payments to Kew Gardens based on the SED-established …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … To determine if United HealthCare Insurance Company of New York United credited the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Therapy and Learning Center Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Little Meadows is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… and Claiming Manual (CFR Manual). The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years … Empower is authorized by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours per day, and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualOversight of Afterschool and Summer Youth Employment Contracts
… 11, 2018. About the Program The Department sponsors a network of community-based programs intended to help … cultural experiences, and sports/recreation activities when school is not in session. According to Department … services. Key Findings We determined that the Department does not adequately oversee its afterschool and summer …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOversight of Passenger Safety
… Developmental Disabilities Services Offices (DDSOs): Metro NY (Bronx and Manhattan), Brooklyn, Bernard M. Fineson … suspended. We identified seven employees who continued to drive OPWDD vehicles assigned to transport clients, despite … process to ensure employees with suspended licenses do not drive OPWDD vehicles. Ensure recall repairs are done timely …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-63) For the three fiscal years ended June 30, 2014, auditors … costs that did not comply with the state requirements for reimbursement and recommend such costs be disallowed. … service costs. Department of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsReporting Regulations 315.2 & 315.3
… performs paid service for at least the standard number of hours required for the position in which such service is … Employees’ Retirement System or the New York and Local Police and Fire Retirement System and who have been assigned … by the Comptroller and certified by the chief fiscal officer of the employer, an explanation of the factors that …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153New York Local Government Assistance Corporation
… identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance certain local … Manage the Corporation’s debt portfolio through maturity in an attempt to achieve a balance between the lowest cost of … for debt service payments or operating expenses, monies in the Capital Reserve Fund, and any escrow funds. Beginning …
https://www.osc.ny.gov/debt/lgacGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172East Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Tri-Valley Central School District - Financial Management (2020M-17)
… the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Medina Central School District - Capital Projects (2019M-163)
… for Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did … is receiving the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Lewiston-Porter Central School District - Payroll (2018M-246)
… employees’ salaries were accurately paid. However, Time sheets were not always approved. Overtime was not … credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Kinderhook Central School District - Procurement (2018M-137)
… report - pdf] Audit Objective Determine whether the District procured goods and services in accordance with District policy and procedures. Key Findings District … Determine whether the District procured goods and services in accordance with District policy and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137