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Amusement Park and Fair Ride Safety
… amuse or startle its participants (e.g., funhouses, laser tag venues). Each ride must be inspected, at a minimum, once …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safety2014 Year End Report
… through December 31, 2014 were appropriate and complied with the New York State Workers’ Compensation Law and New … Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases.The Board … were not properly supported, (ii) were not in compliance with mandated fee schedules, (iii) contained accounting or …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Part B coinsurance. The audit covers the period January 1, 2009 through December 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several … settings. Medicaid is a joint state and federal health program for certain individuals and families with low …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient scrutiny … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… into NYBEAS by a participating employer’s health benefits administrator (HBA), as well as by Civil Service. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followOversight of Nurse Hiring and Retention (Follow-Up)
… 1 million New York City residents annually in more than 70 locations across the five boroughs, including 11 acute care …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the six … in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report … dependents. Civil Service contracts with CVS Health (CVS) to administer the Empire Plan’s pharmacy benefits. Civil …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Agencies Bulletin No. 2358
… ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Executive Law. Each year, NYSLRS sends a Member Annual Statement (“MAS”) to each of its approximately 675,000 … no later than the third Friday of June. NYSLRS expects Statement reprints to begin in July of each year and run …
https://www.osc.ny.gov/procurement/c001148GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of … to the State Comptroller. Statement No. 33 changes revenue recognition for expenditure-driven/ reimbursement type grants … consistent with the time frame currently used for revenue recognition. If the revenues are not available to finance …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCapital – 2021 Financial Condition Report
Capital assets include not only highways and bridges but also facilities for education government health housing environmental conservation and recreation
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Board has not adopted a code of ethics or procurement and investment policies as required by General Municipal Law … has deposits and short-term investments in a credit union which is not a financial institution authorized by GML. … had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Yonkers – Budget Review (B6-16-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s 2016-17 budget totals $1.12 billion. The budget includes operating and debt service …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a … West Glens Falls Fire Company No 1 Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire … to the Board and filed the required annual financial report with the Office of State Comptroller. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Pawling Central School District – Selected Financial Activities (2012M-185)
… the District’s capital projects and tax certiorari reserve funds. District officials overfunded the High School Roof …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Endicott -- Budget Review (B17-4-7)
… deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Lewis County – County Bridge Maintenance (S9-13-3)
… to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential … inspection. However the County’s response time to this flag was only eight days later (50 days) than NYSDOT’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3