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Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… October 31, 2014. Background The Town of Essex is located in Essex County and has a population of approximately 670. … payroll and maintaining leave time accruals, resulting in incorrect payments, tax withholdings and deductions for … and procedures for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… found opportunities for HTFC to better ensure it receives all the information it should from USDA as stated in the MOU …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programImproper Payments Related to the Center of Excellence for Cancer Program
… in payments still require a review to determine which payment (Anthem’s or United’s) should be remitted to Civil …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
To determine whether the Department of Health made improper Medicaid payments for transportation services
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… 2017. Background Radioactive materials are commonly used for a variety of purposes in medicine and other industries. … and equipment in New York City, and is responsible for the scientific review and approval of applications for new, renewed, and amended radioactive material licenses …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that … through alcohol and drug prevention and treatment and to meet clients’ individual needs through specialized …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the … January 1, 2014 through July 19, 2017. Background The Commission is responsible for oversight of all 561 … To determine if the State Commission of Correction is fulfilling its responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Division of Cemeteries sufficiently monitors not-forprofit cemetery corporations to ensure fiscal stability and adequate … and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As … Law (Law), and under the supervision of the State’s Cemetery Board (Board), the Division works with cemetery …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceAdministration of Contract C007373 With the Institute for Community Living
… Fiscal Report (CFR) for the contract year ended June 30, 2014. We also performed on-site observations of ICL staff, … of about $21.5 million for the fiscal year ended June 30, 2014. Key Findings We found that ICL provided the required … the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… who have a serious mental illness, but are able to live independently rather than in a facility. Eligible … toward their monthly rent to ensure they are able to live independently. The Program provides assistance in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesAdministration of the Contract With the Postgraduate Center for Mental Health
… PCMH must file an annual Consolidated Fiscal Report (CFR) with OMH. The CFR categorizes and summarizes all … million for its supportive housing program during the 2013-14 contract year. Key Findings We found that the sampled … million in surplus advances from the 2011-12 through 2013-14 fiscal years. Key Recommendations Require PCMH case …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthUse of New York State Snowmobile Trail Development and Maintenance Funds
… County Snowmobile Association paid its trail groomer operators $79,885 for fiscal years 2009-10 and 2008-09 … with pay rates ranging from $12 per hour for groomer operators to $15 per hour for the President and Vice … that sponsor and TME practices such as using paid groomer operators have on the effectiveness and value provided to the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… program costs; and $57,146 in rent, utility, repair, and tax expenses that were improperly allocated to the SED …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… Purpose To determine the extent of implementation of the three … 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… (but not be limited to): periodic site visits to the location of the contracted services; an assessment of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsAudit of the Tuition Assistance Program at New York Career Institute
… Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … assistance to help eligible students pay tuition. For the three academic years ended June 30, 2011, NYCI … awards totaling $2.2 million that were paid to the school for 840 students. We reviewed a sample of 50 randomly …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAspire 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-manual