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Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on HCA’s … as opposed to the cost-based rates established through CFR-reported financial information. During the 2017–18 school … that did not comply with the requirements in the RCM and CFR Manual, as follows: $35,816 in costs reported by HCA on …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… established the Program under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program … excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the Department is … responsible for developing and administering this Program. Air pollution sources subject to the Program must obtain an …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceDiNapoli Expands State Pension Fund's In-State Investment Program
… with the risk of private equity while also expanding the availability of capital for New York businesses. As of June …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… with similar results. “Medicaid provides vital access to healthcare for millions of New Yorkers, which is why we … sent to the drug manufacturer. Rebates are based on the number of drug units that Medicaid paid for. DOH mistakenly … DOH stated that it is already taking steps to address a number of the findings. The full response is available in the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Charles R. Drew’s CFR for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualAudit Advisory Committee
… The Audit Advisory Committee, appointed by the Comptroller pursuant to regulation (11 NYCRR 136-2), reviews and reports to the Comptroller on the annual internal and external audit … Reviews and reports to the Comptroller on the annual internal and external audit …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeOpinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 98-15
… 30 days prior to the anticipated date of availability, may lease or sell historic buildings or structures upon such … (General Municipal Law, §119-dd[4]). The sale or lease must be for fair and adequate consideration of the … of Public Housing Law, §124, which authorizes the grant, lease or conveyance of municipal real property to a public …
https://www.osc.ny.gov/legal-opinions/opinion-98-15XI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and … from the New York State Procurement Guidelines . This section provides information regarding: Procurement … Miscellaneous Legislative Requirements Please see Section 2 - Comptroller Approval of Contracts and General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Comptroller Thomas P. DiNapoli. "Sales tax collections are a crucial, yet unstable source of revenue for local …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsControls Over Selected Expenditures
… mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime victims through a network of community-based Victim … to advocate for the rights and benefits of all innocent crime victims. OVS is led by a Director who is appointed by …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresOversight of Critical Foster Care Program Requirements
… meet required criteria prior to their certification or approval for the placement of foster children, and to … Key Findings At each of the ten sites we visited, foster home records lacked evidence that counties or VAs met certain … and/or accuracy. Agency Response In response to the draft report, OCFS officials stated that they “reject” our findings …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsLocalities’ Procurements of Paper Ballots
… Local Election Boards that do not print their ballots in-house to help ensure that paper ballots are procured through … needed for each election. Use accurate historical data of voter turn-out and the number of ballots procured to develop …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsFacility Structure, Safety, and Health Code Waivers
… and regulations and for granting exceptions. Regulations permit the Department to grant waivers, temporary or …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket … on claims submitted to United by Orthopedic Associates of Long Island, LLP (Orthopedic Associates), a non-participating provider located in Long Island, New York. During the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandYork College – Time and Attendance Practices for Public Safety Staff
… and campus security assistants. The Department’s security staff is augmented by contract security officers. In 2013, … Safety employees and the annual cost for Public Safety staff (including outside contractors) was about $2,071,000. … rates. Video from surveillance cameras indicated that a sergeant was paid overtime for hours that he did not actually …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Just Kids Early Childhood Learning …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalReview of Trivision Tek Group, Inc.
… GDA X199 is a member initiative grant sponsored by former Senate majority leader John Sampson. Trivision was hired to … (DOH). According to GDA X199, Trivision was not allowed to bill ESD for services that were paid or were payable from …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-inc