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Review of Real Property Holdings for Disposal (Follow-Up)
… was not reviewing its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus properties with an estimated value of $7.1 million that may … State. The Department last assessed its need for these 18 properties between 1984 and 2005. The Department 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)
… Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are also enrolled in Medicare Part B, … and medical supplies. For individuals enrolled in both Medicaid and Medicare, Medicare is generally the primary payer while Medicaid is a secondary payer. As a secondary payer, Medicaid …
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
… of New Hires (Directory) data provided by the Office of Child Support Enforcement (Child Support Enforcement), a subdivision of the U.S. … requirements established by Health and Human Services and Child Support Enforcement. The State agency also must comply …
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)
… of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in … Audit/Report of Interest State Education Department: Compliance With the Safe Schools Against Violence in … of the five recommendations made in our audit report Compliance With the Safe Schools Against Violence in …
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
… bank accounts for the period of January 1, 2013 through March 4, 2015. Background CUNY is the largest urban … active or closed during the period January 1, 2013 through March 4, 2015. As of July 31, 2015, MEC had 17 active … paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either improper (did not …
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
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualMedicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background Arc Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualManagement and Control of Overtime Costs (Follow-Up)
… included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our … 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials lacked … York City Health and Hospitals Corporation: Management and Control of Overtime Costs (2009-N-15) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… contracts and payments to vendors for purchases of food products that occurred between January 1, 1996 and December …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesDisposal of Electronic Devices
… approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the period of … are required to remove all information prior to disposal and, if sending them to OGS, to certify in writing that the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followTuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether DeVry College of New York complied with the Education Law and the Commissioner of Educations Rules and …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeDairy Inspections
… Inspections performed by the Unit include farm, plant, bulk tank, pasteurization, and Certified Milk Inspector (CMI) … at almost 1,400 locations (e.g., plants, farms, bulk tankers) in calendar year 2013. Despite staffing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSelected Procurement and Contracting Practices
… (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasonable … compliant, but in other areas – such as the current limits on procurement card transactions – SUNY should consider … and higherrisk transactions. We also identified some campus practices that go beyond SUNY’s requirements to manage …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesControls Over Cash Advance Accounts
… and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly accounted for and … Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for petty cash, … of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, as follows: Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTrain On-Time Performance
… statistics to management and the MTA Board’s Transit and Bus Committee (Committee). The information is provided on a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOn-Time Performance
… Performance (OTP) is reported accurately and completely. The audit covers March 1, 2013 through March 31, 2014. Background The Metropolitan Transportation Authority’s (MTA) Staten … (SIR) operates one train line between Tottenville and the St. George Terminal, where customers can connect with the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performancePersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for … The objective of our examination was to determine whether personal income tax refunds approved …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments … the State and the Human Resources Administration in New York City) are responsible for determining NAMI …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaid