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Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating … regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and to augment river flow at times of drought. Organized as a … To determine if the Hudson RiverBlack River Regulating …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Words ‘N Motion Special Education Programs (Words ‘N Motion) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualTuition Assistance Program – Vaughn College
… and technology. It is located adjacent to LaGuardia Airport in Queens, New York. Previously named The College of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeSelected Travel Expenses
… travel status. In addition, the LIRR has a personal vehicle policy for mileage reimbursement when the employee is … LIRR officials did not perform any analysis for personal vehicle usage but they do perform a cost benefit analysis when determining whether to purchase a new vehicle. Key Recommendations Revise the All-Agency Travel …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of indoor and … of annual sales revenues over $750,000 to Parks. Tri-State is required to maintain adequate books and records to support …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followFunctional MDS – Compliance With the Reimbursable Cost Manual
… Functional MDS (MDS) provided special education itinerant teacher services and integrated therapeutic preschool special … children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs … June 30, 2011, MDS claimed approximately $3.5 million in reimbursable costs. According to SED officials, MDS ceased …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualFuel Purchases
… provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesCollection of Special Hauling and Divisible Load Overweight Permit Fees
… risk because they have devised systems to informally hold supplies of pre-signed checks provided by select repeat …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNon-Emergency Patient Transportation Services (Follow-Up)
… at the correct rates. We also found that three of the 14 drivers working for one of the providers had criminal …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established … the Whiteface and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it … To determine whether the New York State Olympic Regional Development Authority ORDA has established …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesAccuracy of Reported Cost Savings
… Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit … agencies. These activities result in reported cost savings to the Medicaid program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost savings as estimates …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) appropriately disposed of the assets associated with its closed farms, including … the State's prison system and monitors the activities of persons under community supervision (parole). Prior to the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsAmusement Park and Fair Ride Safety
… Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … Department of Labor Department is adequately monitoring and enforcing safety conditions of amusement park and fair …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal … years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special education itinerant teacher (SEIT), preschool, and school-age special class …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… methodology used to compensate hospitals for inpatient medical care. The new methodology, based on All Patient … factor. Because patient deaths can result from more severe medical conditions, Medicaid payments for death-related … a 'short stay' except for certain patient transfers and specialty hospitals. By modifying the APR DRG-based …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Metro-North Railroad (Metro-North) used American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly monitored to prevent … the MetroNorth Railroad MetroNorth used American Recovery and Reinvestment Act Recovery Act funds efficiently and for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2