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John A. Coleman School - Compliance With the Reimbursable Cost Manual (2012-S-16)
To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s16.pdfGingerbread Learning Center, Inc. - Compliance With the Reimbursable Cost Manual (2014-S-79), 90-Day Response
To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly documente
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s79-response.pdfNew York Center for Child Development, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-101)
To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated Fiscal Reports (CFRs)
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s101.pdfOversight of Passenger Safety (2017-S-50)
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s50.pdfLife Changes: What If I Work after Retirement?
Thinking of returning to work? Earnings of NYSLRS retirees are regulated by the New York State Retirement and Social Security Law (RSSL).
https://www.osc.ny.gov/files/retirement/publications/pdf/1648-working-after-retirement.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … and regulations. Most of the employees (22) were either insurance or bank examiners; while 3 employees were executive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Alfred State College of Technology – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling … and concessions, and airfare expenses incurred by one employee that totaled $31,269. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesStreet and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followDepartment of Taxation and Finance: Personal Income Tax
… refunds processed during the calendar year January 1, 2017 through December 31, 2017. Background During the … credits based on incorrect and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 … Taxpayer used a questionable social security number 424 1,059,098 Taxpayer had questionable itemized deductions 117 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxUniversity at Buffalo – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time … (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of the Real …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Agencies Bulletin No. 1213
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … Federal rate and not substantiated by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … for 282 individuals identified as deceased. According to CMS, improper premium payments beyond two months for reasons …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsMarketing Service Performance Monitoring
… monitor, oversee, and manage the contract. These controls should include employing a performance measurement system … controls focus on the specific services that are provided (i.e., outputs) rather than on the results that are achieved … ESD officials reject the idea that advertising programs should be measured against the results achieved by the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 93-13
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Criminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed … March 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is responsible for conducting …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesVillage of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3