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MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… of Directors, whose members are appointed by the Governor with the advice and consent of the State Senate. The MTA has … required approvals and supporting documents were included with employees’ travel expense reports. We identified … travel to verify that lodging rates are consistent with GSA and DOS rate limits. Also, advise such supervisors …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesManagement of Internal Controls
… to ensure an ethical business climate and compliance with applicable laws, rules and regulations. Background FRMC … to foster an ethical business climate and compliance with applicable laws, rules and regulations. The FRMC … the completion of our audit, FRMC management provided us with a copy of a finalized Accounting Procedures Manual that …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… period. Follow-up and additional testing identified three staff who violated time and attendance rules, resulting in … these individuals to circumvent controls, sometimes with management's knowledge. We estimate the cost of these abuses … in the cases we identified, including recovery of salary payments, adjustment of pension credits, and assisting …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Corcraft's Textile Procurement Practices
… is to employ offenders in real work situations to produce quality goods and services at competitive prices. Corcraft employs about 2,000 … Director of Operations, a Purchasing Supervisor, a Quality Control Analyst, and three Purchasing Agents. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesEmployee Incentive and Bonus Payments
… To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted …
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
To assess the extent that State agencies responsible for operating and regulating public pools beaches and aquatic spray grounds ensure that these facilities
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
… selection was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly … of several of New York State’s major housing and community renewal agencies, including the Housing Trust Fund … low-income housing. Within HTFC, the Office of Community Renewal (OCR) is responsible for administering the RESTORE …
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
… about 1.1 million of the members. Civil Service contracts with Empire BlueCross (Empire) to administer the plan’s … a member’s status. Many contracts that Empire negotiates with hospitals limit recoveries to one year or less for … to process claims is complete and accurate and reconciles with current NYBEAS information. Take corrective steps to …
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 …
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)
… and hospital or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not … not been reviewed, and the Department has not followed up with the 10 MCOs identified in our initial audit to ensure issues with their claims processing systems were resolved. Of the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followContract Advisory No. 19
GoLive Guidance for Contracts Requiring OSC Review
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)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10CUNY Bulletin No. CU-840
… date listed above in the Effective Dates section, along with the new applicable hourly rate. A separate Pay Change … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions …
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)
… Board of Fire Commissioners (Board) and officials use a competitive process to procure goods and services? … Summary The Board and District officials did not always use a competitive process to procure goods and services in … GML and the Policy. Issue requests for proposals (RFPs) or use any other competitive process before procuring …
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) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
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)
… February 20, 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax … proceeds distribution. District officials generally agreed with our recommendations and indicated they will initiate … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
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-carpenterCUNY Bulletin No. CU-830
… date listed above in the Effective Dates section, along with the new applicable hourly rate. A separate Pay Change … now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check … check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-830-cuny-2025-rate-increases-painter-titles