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MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to verify that lodging rates are consistent with GSA and DOS rate limits. Also, advise such supervisors to ensure that unsuccessful efforts to obtain GSA or DOS rates are adequately documented. Establish controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesManagement of Internal Controls
… rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to … elected by unanimous vote of the other Board members. For the fiscal year ended June 30, 2011, the FRMC reported … The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … As of September 1, 2012, DOCCS had 29,796 employees. To ensure adequate staffing at its facilities, DOCCS … To determine whether Department of Corrections and Community Supervision DOCCS employees who …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Corcraft's Textile Procurement Practices
… the raw materials it uses in manufacturing. Procurement personnel issue an Invitation for Bid (IFB) with product … recommendation, and contract execution and performance. Key procurement personnel include an Assistant Director of … a Quality Control Analyst, and three Purchasing Agents. Key Findings Current procurement practices allow one person, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are properly … public use. Our audit excluded public pools, beaches, and spray grounds located in New York City. The audit covers the … – and in some cases operating – public pools, beaches, and spray grounds available for use by residents and visitors of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74 ). About the Program The Department of … providers using the fee-for-service (FFS) or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… including the Housing Trust Fund Corporation (HTFC), which is responsible for community development through the … housing. Within HTFC, the Office of Community Renewal (OCR) is responsible for administering the RESTORE program, which …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Purchsing Practices at the Linden Plaza MitchellLama Housing Development Report 2017N5
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered … 2018, Empire processed and paid about 6 million hospital claims totaling $13 billion. A coordinated effort is required … with hospitals limit recoveries to one year or less for claims paid on behalf of members who are retroactively …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesLicensing and Monitoring of Proprietary Schools (Follow-Up)
… York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the 2-year license, schools are required to submit certain financial …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… in our initial audit report, Improper Supplemental Maternity Capitation Payments to Managed Care Organizations … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followContract Advisory No. 19
… Subject: Go-Live Guidance for Contracts Requiring OSC Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all … Remember that in order to submit a purchase order to OSC for review, a contract transaction with an OP prefix must be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewCity of Yonkers – Budget Review (B17-6-10)
… shortfall in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, … Review the revenue estimates for charter school payments, mortgage tax, income tax surcharge, parking violations and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10CUNY Bulletin No. CU-840
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Steamfitter … entered and filed on 12/16/2024 between the Comptroller of the City of New York and Steamfitters Local Union 638. The … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-840-cuny-2025-rate-increases-steamfitter-titlesNichols Joint Fire District – Procurement (2025M-103)
… District (District) Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services? Audit Period January 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners and its officials should seek competition for goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) … enable informed decision-making by a fire district’s board of commissioners, establish financial accountability, comply … accurately and in a timely manner. As a result, the Board of Fire Commissioners (Board) did not have the necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire … insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsCUNY Bulletin No. CU-860
The purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter titles
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterCUNY Bulletin No. CU-830
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Painter … entered and filed on 07/15/2024 between the Comptroller of the City of New York and Local Union 1969, Civil Service … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titles