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Tuition Assistance Program – College of Westchester
… To determine whether College of Westchester complied with the Education Law and the Commissioner of Education’s … students for State financial aid substantially complied with the governing Law and Regulations. We determined that … and the Higher Education Services Corporation should work with school officials to help ensure future compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, … CFRs and to Ulster-Greene’s tuition reimbursement rates, as appropriate. Remind Ulster-Greene officials of the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… Institute (Institute), established in 1895, is one of two clinical research facilities administered by the Office of Mental Health (OMH). The Institute conducts clinical trials and research studies relating to the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… our initial audit report, Overpayments for Services Also Covered by Medicare Part B (2010-S-50). Background Many of … adjudicates a claim, Medicaid pays the balance that is not covered by Medicare and would otherwise be the financial … generally would pay deductibles and coinsurance not covered by Medicare. Our initial audit report, which was …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followUser Access Controls Over Selected System Applications (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report … Selected System Applications (Report 2019-S-34 ). About the Program A part of the State University of New York (SUNY) … To assess the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 1, 2017 through December 31, 2018, United paid over $416 million for 255,807 out-of-network claims based on R&C …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report … contained in our audit report Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, … and that meet existing standards of professional practice. For the five-year period ended December 31, 2017, Medicaid paid about $521 million for inpatient claims that included a severe malnutrition …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual ( 2017-S-59 ) Kinderwise Learning Associates, LLC: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualMarch 2000: Handicapped Parking Education Program
… amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York … March 2000 Handicapped Parking Education Program …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and procedures regarding driving while intoxicated (DWI) administrative fees has resulted in an inequitable assessment … but as much as $58,260, to the County for unpaid DWI administrative fees. The Director’s decision to not utilize … specific guidance in determining the correct amount of the fee. Implement enforcement procedures to help ensure the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … operations as budgeted. The District did not establish a reserve plan which details the District’s intentions for … determines how much should be accumulated and how and when the funds will be used to finance related costs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWatervliet City School District – Payroll and Claims Processing (2013M-4)
… with their employment agreements. Ensure that all separation payments are calculated accurately and paid in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York … use some other method to adequately document the source, date, amount and purpose of collections, such as a daily …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… limit during the 2011-12 and 2012-13 fiscal years and tax levies may have been higher than necessary. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsVillage of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations