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Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… age 21, including preschool special education services for children between the ages of three and five years. … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire reported …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualAdministration of the Contract With the Center for Urban Community Services
… of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community … and ensured that CUCS was reimbursed only for appropriate contract expenses. Background DOHMH contracts with … awarded was with CUCS. In 2010, DOHMH signed a three-year contract with CUCS valued at $27.7 million for a variety of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesState University of New York Upstate Medical Center – Selected Travel Expenses
… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … the use of travel monies by the State University of New York SUNY Upstate Medical Center Center for two selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Medgar Evers College, located in … and tuition for full-time study is about $5,000 per year. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, 2015 through December 31, 2019 … program (Buy-in Program), administered by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of the two recommendations included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel … implemented both recommendations from the initial audit report. … of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… claim types reviewed by this audit: outpatient claims for clinic, practitioner, transportation, referred ambulatory, … durable medical equipment, laboratory, eye care, and dental services; and inpatient claims. Key Findings New …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… recovery of UI overpayments made to New York State (NYS) employees. Background We examined high risk payment …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… working with the Local Districts to ensure that all required documents have been included, and assessing budgeted … January 2019 through December 2019 and select expenses from 2020. Overall, the audit found that OTDA was not … Key Recommendation OTDA officials are requested, but not required, to provide information about any actions planned to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… and to prepare them for further education, employment, and independent living. They stipulate procedural requirements for the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
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)
… Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller … help ensure a safe and efficient transportation system for the traveling public and protect the integrity and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… due for parking violations. This audit covered the period from January 1, 2014 to February 4, 2019. About the Program … For some fines, DOF was unable to document that the required Pre-Penalty Notices, Notices of Impending Default … Affairs for their assistance in collecting the amounts due from each country. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… the date this report is issued for officials to provide information on any actions that are planned to address …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details … officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners … Determine whether the Ridge Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… report - pdf ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) … Determine whether Sullivan County Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m