Search
Selected Aspects of Discretionary Spending
… complied with guidelines and expenses were reasonable ade …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… improving, developing, maintaining, and operating a highway system known as the Thruway. The Authority strives … has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal … of expenses. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Churchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualReal Estate Portfolio
… Purpose To determine whether the Niagara Frontier Transportation Authority has accounted for … January 1, 2010 through October 24, 2012. Background The Niagara Frontier Transportation Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSecurity Over Critical Information Systems
To determine whether the security controls over critical State Education Department information systems were sufficient to minimize the various risks associated with
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsEfficiency of Warehouse Space (Follow-Up)
… included in our initial audit report, Efficiency of Warehouse Space (Report 2019-S-1 ). About the Program The … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followUse of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … responsibilities, the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… to prevent FFS payments for MLTC covered services. Work with Local Districts and develop a process to identify and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to … whether the Division of Military and Naval Affairs DMNA has adequate controls over selected financial operations to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… of another condition. Once malnutrition is identified, a hospital must use the appropriate International … malnutrition diagnosis increases, Medicaid’s payment to a hospital will increase. We issued our initial audit report on … improperly billed All Patient Refined-Diagnosis Related Group inpatient claims containing a severe malnutrition …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and … for NYSHIP. Since 2014, Civil Service has contracted with CVS Health to administer the prescription drug program. Since … $2.5 billion per year. In accordance with the contracts, CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to recipients during the … a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has developed targets and plans to … Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from April 1, 2014 through May … To determine if the Office of General Services has developed targets and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of … However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During 2013, the current Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Almond Volunteer Fire Department – Cash Shortage (2014M-113)
Almond Volunteer Fire Department Cash Shortage 2014M113
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… 1, 2012 to August 1, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … policies and procedures. While the Board has adopted a code of ethics, it has not adopted purchasing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… corporation of the State, distinct and separate from the Town of Seneca. The Board of Fire Commissioners consists of five elected members. The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key … to the District, which may be caused by their lack of training as required by law. Board members did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established … The purpose of our audit was to determine if the District established adequate controls to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial