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NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, … Plan members and, as such, ostensibly waived the amounts in question. Such a practice may constitute billing fraud, as … $1,144. However, Dr. Gomes accepted the $5,228 as payment in full and ostensibly waived the $1,144 due from the member. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… provided to Empire Plan members. United contracts with in-network participating providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … powers and duties of another municipality. Accordingly, in responding to your inquiry, we cannot comment upon the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… and Accounts Receivable System. DOF’s Computer Assisted Collection System aggregates summonses issued to the same … then assigns small-dollar cases (under $350) to outside collection agencies (OCAs) under contract with DOF and cases with the highest probability of collection to in-house staff. DOF’s Collection Division is …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCourse Offerings
… Objective To determine whether the City University of New York (CUNY) is effectively matching course offerings … and professional colleges. CUNY serves the five boroughs of New York City. As of fall 2019, approximately 162,000 full-time undergraduate … To determine whether the City University of New York CUNY is effectively matching course offerings to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Elwood Union Free School District - Claims Auditing (2019M-31)
… Achievements Due to the District’s well designed system of internal controls, we designed our testing to determine if … consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the … District officials implemented a well-designed system of internal controls over the claims audit process. There …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Poland Central School District - Claims Audit Process (2018M-214)
… approved before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit … claims auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Hoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… whether District officials effectively managed general fund balance. Key Findings Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Bay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Sackets Harbor Central School District - Information Technology (2019M-208)
Determine whether the Districts network was adequately secure to protect the student management system SMS against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Charlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Canastota Central School District - Financial Condition Management (2019M-174)
… Findings District officials could improve their management of the District’s financial condition. We found: Officials overestimated appropriations by a total of $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBemus Point Central School District - Financial Management (2019M-216)
… than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 percent of 2019-20 appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mDiNapoli Announces State Contract and Payment Actions for August 2014
… to waterproof the Grand Staircase from the Empire State Plaza to the State Museum. $364,000 to the Albany Convention …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014