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Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (Manual). The audit included expenses claimed on Hebrew Institute’s CFRs for the three … $121,660 in undocumented and/or insufficiently documented expenses, including $56,568 in compensation paid to eight … with the Manual’s requirements; $53,533 in ineligible expenses, including $13,641 for staff food, $8,617 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has … and how effective it has been in reducing overall costs. The audit covers the period January 1, 2012 through January … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesAdministration of the Contract With the Postgraduate Center for Mental Health
… as well as in multiple dwelling units. PCMH must file an annual Consolidated Fiscal Report (CFR) with OMH. The … client’s required Service Plan and subsequent monthly case manager contacts. However, our visits to certain client … we determined that OMH had not taken actions to recover $1.4 million in surplus advances from the 2011-12 through …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Department of Health (DOH) inventory control regulations for medications and potentially hazardous medical supplies. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Purpose To determine the extent of implementation of the four … initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report … or Probation. An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and the vehicle operator …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followExamination of Official Station Designation
… travel rules and regulations, travel between an employee’s residence and official station is considered commuting and is … 2013 and 2014 for the employee to commute between his residence and the alternate work location. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the … work is performed to certain employees performing work on a public works contract. Janitorial workers are included in … by the prevailing wage law. OMH is required to monitor that its contractor’s employees are paid the prevailing wage …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawCollection of Lease and Permit Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the four … the 61 permits we identified that could have been referred to the Office of the Attorney General, the Department had … only referred two. We found that the Department needed to improve communications between and guidance given to the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Overpayments of Hospitals’ Claims for … which was issued on July 25, 2013, identified $7.8 million in Medicaid overpayments. The overpayments occurred primarily … Medicaid for higher (and more costly) levels of care when, in fact, patients received lower cost ALC. We recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its … for preschool special education services through rates set by SED. These reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualReview of Real Property Holdings for Disposal (Follow-Up)
… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus … value of $7.1 million that may no longer have been needed for transportation purposes and could have been disposed of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our audit report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the … To determine the extent of implementation of the two recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followNational Directory of New Hires Data Security
… has met Federal requirements for securing National Directory of New Hires data. The audit covers the period … of managing these programs, the Office 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 The audit …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… for New York’s students in pre-kindergarten through 12th grade. To comply with the SAVE Act, the State Education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followMedgar Evers College – Controls Over Bank Accounts
… and professional education students. MEC has approximately 6,700 students and is located in Brooklyn, New York. CUNY …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately doc …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualMedicaid Program – Optimizing Medicaid Drug Rebates
… and federal expenditures for Medicaid prescription costs. Since January 1991, the State of New York has been able to … unique number that identifies each medication by its drug manufacturer and is the basis for the Department’s manufacturer rebate requests. The Department uses NDCs and …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebates