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XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… of each public benefit corporation, public authority, not-for-profit corporation and similar entities (collectively … are New York State Civil Service employees and, upon termination of the Corporation, all rights and properties … New York State Public Authority Control Board (PACB). Upon termination of the Authority, all rights and properties will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Providers (Report 2015-S-6 ). Background Under federal and State regulations, providers must apply for enrollment into the Medicaid program and meet certain requirements in order to provide services to … their enrollment every five years. The enrollment and revalidating processes are intended to prevent improper …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followState Agencies Bulletin No. 1711
… Purpose To inform agencies of the content information for the 2018 Form W-2 Affected Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2018 Background According to IRS Publication 15 (Circular E) for 2018, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018City of Glen Cove -- Budget Review (B17-7-12)
… review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… systems. We found errors with 231 of the 333 leave request forms that were available for review, 40 exceptions with the … Confidential Secretary is responsible for processing all civil fees and bail received and disbursed by the Department …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120DiNapoli: Former Pennellville Fire Chief Pleads Guilty
… County District Attorney Gregory Oakes for taking action on this case.” “I want to personally thank Comptroller … positive impact we can have when agencies work together on the public's behalf.” Royal, 55, admitted gassing up at … pump and using his chief’s truck for his business. Based on DiNapoli’s audit and investigation, Royal was previously …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… conducted primarily through the Office of Early Learning for program functions and the Facilities Planning Office for safety and fire inspections. Department regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… 2015, we identified $453,670 in reported costs that did not comply with the requirements in the RCM, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualCapital Program Revenue and Expenses (Follow-Up)
… in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background The New York … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York … to NYRA for capital expenses, operational support, and enhanced purses. In 2012, a temporary, State-controlled …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for … with disabilities who are between the ages of three and five years. During the 2013-14 school year, Kennedy …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… of Audit The purpose of our audit was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Newburgh -- Budget Review (B18-6-12)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The … reasonable. However, there were errors in the projections for expenditures that should be addressed prior to adoption …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. … City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsMontgomery County – Financial Condition (2013M-234)
… Board did not adopt realistic and structurally balanced budgets and instead consistently relied on appropriating fund … which include the development of structurally balanced budgets and defining reasonable amounts of unexpended surplus … other funding sources that can be used if these moneys are no longer available to fund County operations. Regularly …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two … with disabilities who are between the ages of three and five years. During the 2014-15 school year, Bilingual …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualSelected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followCompliance With Payment Card Industry Standards (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … The Thruway Authority (Authority) operates and maintains a toll superhighway (Thruway) throughout New York State. Most of the toll points along the Thruway only accept cash and E-ZPass …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on FEC’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. About the Program FEC is an SED-approved, for-profit special education provider located in Ulster …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … Medicaid payments, as follows: $3,521,562 in overpayments for fee-for-service claims for recipients whose services were …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Safety at Stations
… appropriate steps to address safety-related issues at all of its train stations including determining if “Customer … subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on Staten Island … 22 stations or to the Staten Island Ferry. SIR operates 24 hours a day with service every 30 minutes, and more …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stations