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Adequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Auditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… SED cost-based programs. AOLC has an Executive Director (ED), who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general direction of, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… Officials and employees did not have clear guidance on how the disbursement process worked. Auditors also found …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the Consolidated
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualSelected Performance Measures (Follow-Up)
… on its performance including specific performance measures for each Agency, such as ridership and mean distance between … agencies such as the Federal Transit Administration (FTA) for inclusion in its National Transit Database (NTD). The FTA … in the Agencies’ methodology and calculations for the two performance measures examined – MDBF and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… and conflict of interest review of the New York State Common Retirement Fund (Fund), released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsCompliance With Freedom of Information Law Requirements
To determine if the Capital District Transportation Authority CDTA and its subsidiaries have policies procedures and processes in place to fulfill CDTAs responsibilities under the Freedom of Information Law FOIL and to determine if CDTA is in compliance with its responsibilities under FOIL
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… the Program HCR consists of several of New York State’s major housing and community renewal agencies, including the … in the application process and result in better distribution of funds. There were significant delays from the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … and apartments do not need to be kept affordable for middle-income families. There are currently 133 … Program units) have priority over external applicants for available apartments, developments are required to offer …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the … June 1, 2014. Background Medicaid reimburses providers for newborn services using the fee-for-service and managed care payment methods. Under …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightSelected Employee Travel Expenses
… These expenses, which are discretionary and under the control of agency management, include lodging, meals, car … charges made to one City University of New York (CUNY) employee's travel card totaling $125,410. We found that this employee was the Fleet Manager, responsible for administering …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesPipeline Safety Oversight
… and Incident Investigation. Key Findings DPS staff do not verify the accuracy of the information on … which DPS staff rely on during field audits. DPS has not set up a process to identify instances where Operators … notify them as required. We determined that Operators did not notify DPS of six gas-related incidents in 2015 that …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper … medications, which are procured from an independent pharmacy or the sponsoring organization. As of November 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Matters pertaining to noise complaints related to liquor license holders in New York City were addressed separately, … fine on the licensee and/or suspend, cancel, or revoke the license. The Authority has a total of 96 types of licenses … types of permits. Our audit focused on the largest retail license types (On Premises Liquor, Grocery Store Beer, and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… identified by this audit. Formally assess the payments we did not test and determine the extent to which Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … reports, were not reported to the state Justice Court Fund and were not remitted to the town supervisor. To avoid … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/potsdamjc.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through