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Contracts for Personal and Miscellaneous Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Contracts for Personal and … are required to determine whether services can be provided in-house before proceeding to contract, the agencies were not … was often not prepared. In addition, the MTA did not have a requirement to periodically assess whether existing …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followACDS, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June … Ganrormic, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-58) Benchmark Family Services, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-47) … To determine whether the costs reported …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… through December 31, 2019. We found the Department did not have a process to identify and recover improper Medicaid … two have been partially implemented, and one has not yet been implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … not-for-profit organization located in Schenectady, New York. Crossroads provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near … Audits/Reports of Interest Tuition Assistance Program - New York Career Institute (2013-T-1) Tuition Assistance Program …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… These discrepancies occurred because County officials did not have adequate procedures to review invoices for inpatient … used. The County Department of Social Services (DSS) has not submitted claims for Federal Financial Participation (FFP) and County officials have not routinely submitted claims for third-party insurer …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Hear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special … year, Hear 2 Learn provided Special Education Itinerant Teacher (SEIT) services to 105 children with learning …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … The disallowances included $26,754 for consultant services and $1,422 in various other costs that were ineligible for … an additional $34,357 in costs for consultant services and information technology procurements that were not …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… report, Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments … Resources Administration in New York City) are responsible for determining NAMI amounts for their Medicaid nursing home recipients. Localities are …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidMaximus, Inc.
… through to the present. Background DOH added $435 million in contract amendments for services outside the scope of the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly … reimbursed by the State Education Department (SED) based on their annual CFRs, which detail program-related expenses. … audit, make the appropriate adjustments to costs reported on the CFRs and to TheraCare's tuition reimbursement rates, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Department of Health: Overpayments of Ambulatory Patient Group Claims (2011-S-43) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… services while maximizing the return on investment for the taxpayers. To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1College at Buffalo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … a result of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses … records prior to July 1, 2008. The travel expenses for the one College employee selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… eligibility and documentation requirements. For the fiscal year ended June 30, 2015, Kids First reported $488,182 in … (referred to as the Program). Key Findings For the fiscal year ended June 30, 2015, we identified $22,713 in costs that …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualTown of Newstead – Joint Highway Facility Project (2012M-260)
… Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town … and the Village to address their respective involvement with not only the construction phase of a joint highway … the Town and Village, many of its terms were not complied with. Town officials did not fully inform taxpayers of the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260DiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… in May 2020. Fletcher was arraigned late yesterday before Judge Eugene Rizzo of the Town of Lloyd Justice Court. He is …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Agricultural Society (the Society), has been arrested for allegedly stealing more than $60,000 in funds from the … and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the … District Treasurer, as well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCharlotte Valley Central School District – Financial Condition (2013M-232)
… that over-estimated expenditures by almost $2 million, with over-estimating the students with disabilities account comprising almost 68 percent of … Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. Set …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,800. The Village is … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. The Village’s operating expenditures for the fiscal years ended May 31, 2011 and May 31, 2012 totaled $829,784 and $736,394. Key Finding …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43