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Selected Aspects of Discretionary Spending
… from April 1, 2010 through December 31, 2012. Background The Roosevelt Island Operating Corporation of the State of … specifying the types of discretionary costs that are appropriate and the dollar thresholds, supporting … RIOC lacked written policies and procedures clarifying what constituted appropriate discretionary spending and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… (FQHCs). FQHCs are "safety net" organizations that receive enhanced reimbursements from Medicare and Medicaid because … designated them as FQHCs which made them eligible for enhanced Medicaid reimbursements they were not entitled to. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … To determine whether Plaza College complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeSelected Aspects of Discretionary Spending
… and procedures for certain items, and therefore, the propriety of the related expenditures was unclear. We questioned the propriety of certain discretionary expenses, including the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30, … of the lens in the eye – which cause vision problems. A cataract is corrected with surgery, which frequently involves removing the clouded lens …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSummit Security Services, Inc. (Summit)
… qualifications, such as the required Department of State registration, education, and/or work experience. Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass background … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsState Education Department Examination of Payments to Tough Man, Inc.
… Purpose Our Office examined payments the State Education Department (SED) made under contracts … T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine whether funds were used for the contracts’ purposes, and whether the expenses claimed …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… the Board nor the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The Treasurer’s report is usually … for properly, and require the Treasurer to perform monthly bank reconciliations for all accounts and provide them, along …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… affairs, consists of the Foreman, 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. The … did not provide this file to the Board for its review. We also found that the Board did not audit claims from this …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department was established in 1921 … and provides fire protection and rescue operations to the Lakeville Number 2 Fire District (District) as well as the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCounty of Rockland – Budget Review (B6-15-21)
… 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Troy – Budget Review (B17-5-13)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal … is located in the southwest portion of New York State and has a population of 80,317. The County is governed by a … operations. The County’s budgeted appropriations for 2013 are $202 million, which include general fund appropriations …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123City of Long Beach – Budget Review (B7-15-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Extra-Classroom Activity (2015-MR-5)
… report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if … May 8, 2015. Background Extra-classroom activity funds are defined by the New York State Education Department as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… did not use performance-based contracting to measure contractor performance and service quality. Twelve contracts … and found that, generally, the Departments paid each contractor in accordance with contract terms and each contractor submitted invoices in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1New Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by … District retained excessive fund balance, exceeding the permitted statutory limit, in each of the fiscal years … of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … the District paid approximately $579,300 in tax certiorari claims from July 1, 2009 through June 30, 2012 from the … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185