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Management of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) … members in the mission of FRMC. FRMC has an unpaid Board of Directors chaired by the CNSE Senior Vice President … To determine if the Board of Directors of the Fuller Road Management Corporation …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… certain restrictions and approval requirements established in law and civil service regulation. Key Findings Between … staff who violated time and attendance rules, resulting in improper payments for time not worked. These three cases … routine, improper activity such as claiming to be working in two places at the same time, not allowing sufficient …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Corcraft's Textile Procurement Practices
… $16.3 million. Corcraft contracts with suppliers for the raw materials it uses in manufacturing. Procurement personnel …
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
… (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible … pools, beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The … for all facilities under DOH’s jurisdiction. While DEC and Parks facilities are not required to comply with the …
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
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly RESTORE program
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)
… and services at competitive prices and in accordance with applicable requirements. The audit period was January 1, … Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The … New York City, there are 93 HPD-supervised Mitchell-Lama rental and limited-equity cooperative developments with …
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
… Objective To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit … with Empire BlueCross (Empire) to administer the plan’s hospital benefits. From January 1, 2014 through December 31, 2018, Empire processed and paid about 6 million hospital claims totaling $13 billion. A coordinated effort is …
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)
… of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of … Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … and 26 English as a Second Language schools – operating in New York State. When initially granted, a proprietary …
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)
… Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Report 2020-S-57 ). About the … State’s Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followCUNY Bulletin No. CU-830
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Painter Titles. Affected Employees: CUNY employees in … purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Painter Titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titlesCUNY Bulletin No. CU-840
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Steamfitter Titles. Affected Employees: CUNY employees … purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 rate increases for Steamfitter …
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)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
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)
… Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and … the Audit Area A fire district’s treasurer should record and report financial transactions in a timely and … Audit Summary The current and former Treasurers did not record and report District receipts and disbursements …
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)
… FFI tax proceeds because the Treasurer miscalculated the distribution. The Treasurer used the 2023 pro-rata allocation … the Chief and a Board member reviewed the Treasurer’s distribution calculations, prior to the Treasurer making the … implemented, could improve the District’s FFI tax proceeds distribution. District officials generally agreed with our …
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
… is to provide agency instructions for processing the CUNY 2026 rate increases for Carpenter and Supervisor Carpenter … of America. The Consent Determination provides for a 2026 rate increase for employees in Carpenter and Supervisor Carpenter titles. Effective Dates: The 2026 rate increases for Carpenters and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-860-cuny-2026-rate-increases-carpenter-and-supervisor-carpenterState Agencies Bulletin No. 1156
… conversion to the new SFS Chart of Accounts: Object Code: CAS Value ex. 41100 SFS Value ex. 50101 PS Object Codes crosswalk, see Payroll Bulletin 1090 Account Code: CAS - Last 5 digits are CAS object code SFS - Last 5 digits are SFS account code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideCity of Yonkers – Budget Review (B17-6-10)
… revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. … approximately $16.5 million. The District’s budget request does not include an appropriation for textbooks and … Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Overtime at State Agencies Reached All-Time High in 2020
… The total cost of overtime in 2020 at state agencies reached an all-time high at more than $850 million, … keep the public safe and get critical benefits.” Three agencies performed most of the overtime in 2020: The Office … of the overtime earnings in 2020. While these three agencies typically lead all others in overtime usage, …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020