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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Signal Maintenance, Inspection, and Testing (Follow-Up)
… of implementation of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, … assigned section locations. Signal maintenance is critical in preventing subway delays. MIT work is performed based on … work, including: a description of the device, the interval in which the MIT should be performed, each test/task …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Temporary Holding Account Rebate … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … revenue attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s … P. DiNapoli. Sales tax collections totaled $1.02 billion in April. Plummeting sales tax collections were widespread, … hit hard by this virus or the budget cuts could be severe in some communities.“ Social distancing protocols were …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property … every five years. There are four tax classes for property in New York City: Class 1 covers one- to three-unit … and industrial properties and properties not included in the previous tax classes. The tax classification …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mOversight of Critical Foster Care Program Requirements (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Critical Foster … the foster care program, including placing children in foster care settings, certifying and approving certain … initial audit examined whether OCFS has effective controls in place to ensure that foster homes meet required criteria …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … processed approximately 233 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2012, eMedNY processed about 163 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Efforts to Collect Delinquent Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followMonitoring of Select Programs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs … for older individuals to maximize their ability to age in their community and avoid higher levels of care and/or … programs for older adults, including the Expanded In-Home Services for the Elderly Program (EISEP) and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… announced that 10 villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . … local governments and designated one city and two villages in “moderate fiscal stress” and eight villages and one city … to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesManagement of Invasive Species (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Management of Invasive Species … Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been … damage to crops and livestock, and are deemed "invasive." In New York, invasive species management is a collaborative …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followTown of Ithaca – Justice Court Operations (2021M-13)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Audit Results The Justices … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13Whitesboro Central School District – Separation Payments (2020M-146)
… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Assess whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… usually performed on time, there was still an opportunity for improvement because this was not always the case. We … that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine whether a higher … the inspection interval for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and procedures, and (3) … and the maintenance cost per mile was unusually high. In addition, we concluded there was not a sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followState Agencies Bulletin No. 336
… (The inactivation process was previously explained in Payroll Bulletin #316 , dated April 19, 2002). Affected … inactive The inactivation process was previously explained in Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/336-reveal-report-nben739-direct-deposit-cancelled-reportAmerican Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined … to determine whether the expenses were bona fide and made in accordance with the contracts. Background During the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiFood Safety Monitoring
… the processing, distribution and sale of food products in New York State. The audit covers the period April 1, 2011 … establishments, obtaining and analyzing food samples in support of its food safety/recall program, and … food sampling program is a nationally recognized leader in the field. However, all programs could benefit from …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoring