Search
Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on Pinnacle’s CFRs for the two fiscal years ended June 30, 2014. Background … for Pinnacle employee lunch breaks and $1,121 in salary costs for a related-party employee wherein the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… restitution to the State and could sentence the dentist to jail. Key Recommendations Actively monitor the claims of the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfCity of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million for …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… period September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in the City of Buffalo, … Erie Community College Board Oversight and Management of …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesAccidental Death Benefit – Article 14 Benefits
… to one-half (50 percent) of your FAS and is eligible for full escalation. ( Learn more about escalation. ) The benefit …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… the basis for calculating the reimbursement. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, such as … for recipients who were reported as discharged from a hospital but then admitted to a different hospital within 24 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followCollege at Buffalo – Selected Employee Travel Expenses
… period July 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198East Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … The objective of this review was to provide an independent evaluation of the East Ramapo …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… business use of a personal vehicle based on the standard mileage allowance established by the Internal Revenue Service … (GSA). By adhering to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements above … these allowances are taxable to the employee. Standard Mileage Rates The following resources contain IRS and GSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts … for recording cash and other financial resources, which are segregated for the purpose of carrying on specific activities or meeting … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid program, administered by the Department … at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsTrain On-Time Performance (Follow-up)
… of implementation of the two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 … 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, Subways OTP goal was lowered to 75.0 … Key Finding We found that Subways made limited progress in addressing the problems identified in our prior report. Of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followManagement of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … To determine the extent of implementation of the two recommendations made in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followComptroller DiNapoli Statement on the Passing of Assemblywoman Barbara Clark
… New York has lost one of its greatest legislators. Assemblywoman Clark and I were … efforts to improve the lives and education for all of New York’s children. Barbara’s family has lost a beloved wife and mother. The people of Queens and New York state have lost a dedicated public …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-statement-passing-assemblywoman-barbara-clarkXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit … Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers when required by … To assess the extent of implementation of the one recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements. The audit covered the period April 2017 through December 2022 … adequate internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsSelected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s … Environment and Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help … To determine if the Metropolitan Transportation Authoritys …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety