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XII.7 Office of the State Comptroller Audit Process – XII. Expenditures

DEC Management of Invasive Species (2019-S-026) - Maps

… of Environmental Conservation Management of Invasive Species   … Details the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading invasive species …

Examples from GASB Statement 34 - Statement of Activities

… Units Governmental Activities Business-type Activities Total Primary government:                 Governmental … ----- ----- ----- (6,068,121) ----- (6,068,121) ----- Total governmental activities 105,807,013 15,720,525 … 1,344,087 ----- ----- ----- (1,452,196) (1,452,196) ----- Total business-type activities 11,304,869 12,673,970 ----- …

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …

Anthem Blue Cross – Effectiveness of the Recovery Process

… our audit scope to January 2018 for claims impacted by contract recovery time frame limits. About the Program The … about 1.2 million active and retired State, participating local government, and school district employees, and their … reviewed or remitted. We also found that Anthem’s contract negotiations with hospitals limited its ability to fully …

Financial Oversight of the Advantage After School Program

… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …

Operational Training and Medical Assessments of Train Crews

… fit; and periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, … every three years. Train crews are also required to pass a medical assessment prior to assuming new responsibilities, and undergo periodical medical assessments every two years for Train Operators, and …

Health and Safety of Children in Foster Care

… we found that the required two contact visits per month to 30 of the foster children (63 percent) and 36 of the foster … of “contemporaneously,” which is a recommended maximum of 30 days. However, we noted that the five contracted agencies … were entered more than 15 days late. Using the 30-day recording period, 56 of the 352 progress notes (16 …

Restrictions on Consecutive Hours of Work for Nurses

… situations. The Law does not preclude nurses from volunteering to work overtime. The NYCRR requires health care …

Operational Training and Medical Assessments of Train Crews

… are medically fit and periodically monitored for continued medical fitness. The audit covered from January 1, 2013 to … new to these positions are also required to pass a medical assessment at a Transit Medical Assessment Center. Medical assessments are required …

Awarding and Oversight of Statewide Interoperable Communications Grants

… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …

Selected Aspects of the Pay for Success Program

… selected for the Pay for Success employment training and job placement program, and whether the employment and … the Pay for Success (PFS) employment training and job placement program (Program) to target high-risk parolees. … selected for the Pay for Success employment training and job placement program and whether the …

Oversight and Monitoring of the Universal Pre-Kindergarten Program

… potential fire hazards (cigarette butts discarded on a wood chip-covered play area used by students), and peeling …

Contract Participation of Minority- and Women-Owned Business Enterprises

… minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department of … April 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 …

Monitoring of Prevailing Wage Compliance on Construction Contracts

… health care facilities, and State agencies. Most Authority construction contracts require the contractors to pay … which are to: properly advertise prevailing wage construction projects; ensure contractors file an original … wage law on Authority projects in the New York City area. The Authority could improve its controls by obtaining …

Administration of the Article 8-A Loan Program (Follow-Up)

… we found one building owner appeared to receive favorable treatment from HPD which could result in less Program monies … ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( 2010-N-1 ) …

Department of Taxation and Finance: Personal Income Tax

… tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and … tax refunds approved by the Department of Taxation and Finance Department for paymen …

Collection and Use of Oil Spill Funds (Follow-Up)

… in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of … were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, …

Medicaid Program – Overpayments of Ambulatory Patient Group Claims

… overpaid Ambulatory Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. The audit … reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the Department of … overpaid Ambulatory Patient Groups APG claims because of deficiencies in the claims processing and payment system …

College of Mount Saint Vincent – Tuition Assistance Program

… of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying Manhattan … programs in the liberal arts, as well as in business, education and nursing. The school’s current enrollment is …