Search
Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioAudit of the Tuition Assistance Program at Plaza College
… TAP awards totaling $9.4 million that were paid to the school for 1,859 students. We reviewed a sample of 200 … that Plaza College was overpaid $549,316 because school officials incorrectly certified students as eligible … disallowances result from Plaza students enrolling in courses not required for their programs of study. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeNYS Common Retirement Fund Contacts
… University of Florida. Common Retirement Fund Directors Jennifer Cardiff, Public Equities [email protected] Manuel …
https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contactsMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). About the Program The … program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed … in our initial audit report Medicaid Overpayments for Medicare Advantage Plan Services Report 2017S46 …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followNational Directory of New Hires Data Security
… has met federal requirements for securing National Directory of New Hires data. Our audit covered the period … As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data provided by the Office of Child Support … has met federal requirements for securing National Directory of New Hires data …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, … the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report … integrity and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of … but cannot be broken down into smaller shipments. Special hauling permits are issued by both the Central Permits Bureau …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
To determine whether the State University of New York University at Buffalos procurement and contracting practices provide sufficient assurance that funds
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly … Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… dual-eligible recipients that, according to the automated claim information, should have been paid by Medicare, as … is paid to the providers who received the largest amounts of the payments. Formally remind providers of the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareSustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate Action Plan , which provides a roadmap for the Common … An implementation update can be found in the Climate Action Plan Progress Report . CRF Sustainability Themes … Comptroller DiNapoli released a Climate Action Plan which provides a roadmap for the Fund to address …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… operations for the period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department was … operations for the period January 1 2011 to August 23 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 1, 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is … Rensselaer City School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… that an elected Board of Directors, also known as the Fire Council (Board) and comprising 12 elected members. During the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… The Treasurer did not present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank … unsegregated duties, such as regular reviews of financial records and reports, bank statements and reconciliations. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of Directors, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Pawling Central School District – Selected Financial Activities (2012M-185)
… adequate oversight of the District’s capital projects and tax certiorari reserve funds. District officials overfunded … Further, the District paid approximately $579,300 in tax certiorari claims from July 1, 2009 through June 30, 2012 … outside the scope of its authority. The District paid four professional service providers (legal, architectural, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … balances in a manner that benefits District taxpayers and is in compliance with statutory provisions. Revise its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementHerkimer County – Court and Trust Funds (2023-C&T-2)
… funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, … bank holding court and trust money submits an annual certificate of balances to the Treasurer and OSC. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2