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Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. Background The Rescue Fire Company is … discussed with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250

Endwell Fire District – Controls Over Financial Operations (2013M-277)

… budget. Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277

Selected Safety and Security Equipment at Subway Stations (Follow-Up)

To determine the extent of implementation of the six recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations

https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-follow

Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The Department of Transportation …

https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-follow

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… controls over the Department’s financial operations for the period January 1, 2012 through December 10, 2013. … consists of five members, with one person from each fire company and two at-large members. The Department’s revenue … the questionable financial transactions identified in this report and take appropriate action to recover any …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

Tuition Assistance Program – Fordham University

… Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled 8,855 undergraduate students. Fordham offers … and theology. Annual undergraduate tuition for the 2015-16 year was $46,120. TAP is an entitlement program designed …

https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-university

Rebates and Discounts on Physician-Administered Drugs (Follow-Up)

… cost the Medicaid program an estimated $24.3 million. We made five recommendations to the Department to recover … officials made progress in addressing the problems we identified in the initial audit. However, significant …

https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-follow

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Village of Endicott -- Budget Review (B17-4-7)

… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

Audit of the Tuition Assistance Program at Plaza College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as … did not meet the requirements for accelerated TAP. Many of these disallowances result from Plaza students enrolling …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college

Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual

… not-for-profit special education provider located in Depew, serving students from Erie, Genesee, and Niagara … 30, 2017, Cantalician reported approximately $2.23 million in reimbursable costs on its CFRs for two rate-based special … fiscal year ended June 30, 2017, we identified $358,254 in ineligible costs reported by Cantalician on its CFRs for …

https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manual

Medicaid Program – Improper Payments for Brand Name Drugs

… drugs are more expensive than generic drugs. Key Findings We identified $1,102,823 in Medicaid overpayments for brand … when the claims were processed and paid. Additionally, we identified $1,011,990 in potential cost avoidance …

https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs

Crossroads Center for Children – Compliance With the Reimbursable Cost Manual

… provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … preschool special education programs that did not comply with SED’s requirements for reimbursement. The …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manual

Tuition Assistance Program – State Financial Aid Program at Barnard College

… students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees …

https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-college

Center for Disability Services – Compliance With the Reimbursable Cost Manual

… Key Findings For the year ended December 31, 2013, we identified $81,581 in costs that were not in compliance … pertinent SED guidelines that relate to the deficiencies we identified. To CFDS: Ensure that costs reported on annual …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manual

Selected Employee Travel Expenses

… as airline baggage and travel agency fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual

… $50.1 million in reimbursable expenses for the programs we audited. Key Findings We disallowed $876,898 in costs claimed by TheraCare because …

https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manual

Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile device environment for the … and implement a multiyear financial plan. Establish comprehensive policies and procedures for mobile devices. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices