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Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2014-15 school year, Lifeline served about 52 students. The New York … also shares space and staff with a DoE District 75 program that serves school-age special education students. Key … in excess staffing costs. The excess costs resulted from Lifeline exceeding the approved staff-to-student ratios …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… New York. FSK provides preschool special education services to children with disabilities who are between the … years. FSK is reimbursed for preschool special education services through rates set by SED. These reimbursement rates … $101,625 in insufficiently documented consultant costs, vehicle costs, and credit card purchases; $78,474 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followAssertive Community Treatment Program (Follow-Up)
… a qualified service under Medicaid Managed Care, and billing for services began in early 2016. In 2014 and 2015, 89 percent of the funding came through DOH for services provided to Medicaid recipients. …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followSecurity Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established … observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. Development …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Purpose To determine the implementation status of the 12 recommendations made in our initial audit … To determine the implementation status of the 12 recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followExamination of Procurement Card Payments
… life-to date amounts on the contract. Key Findings DDSOO staff did not comply with the requirements of the State … with an aggregate value of $809,950. Additionally, DDSOO staff inappropriately used PCards to pay for purchases valued … contracts. Key Recommendations Ensure DDSOO staff (i) adhere to the State Finance Law requirements for …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… agency dedicated to preserving and expanding New York's rich cultural resources. In 2007, former New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsAdoption Subsidy Program (Follow-Up)
… included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial … was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported and in … and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School … services using tuition rates established by SED based on the financial information they reported on their annual CFRs. For the three fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualBenefit Eligibility Assessment Process
… However, procedural revisions are necessary to reduce the number of hearings held, and to reduce the number of HRA determinations that are reversed at hearings. Fair Hearings have become routine with the number of hearings and associated costs growing each year …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the two fiscal years ended … be eligible for reimbursement, reported costs must comply with RCM requirements. For the two fiscal years ended June … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to get …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualPipeline Safety Oversight
… Purpose To determine whether the Public Service Commission (PSC) is providing oversight of pipeline … Inspections are performed by the Department of Public Service (DPS), which reports to the PSC. The PSC manages … To determine whether the Public Service Commission is providing oversight of pipeline safety …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightCapital Planning
… NFTA is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara … and the light rail’s catenary system, which provides power for the trains through overhead wires. Further, NFTA could … the vast majority of these assets were given consideration for replacement or reconditioning or otherwise addressed in …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningAccounts Receivable Collection and Reporting
… The Authority’s mission is to advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of renewable energy sources. These efforts are key to developing a less …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Community Services, Inc. (United) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, … of Education (DoE) refers students to United based on clinical evaluations and pays for these services using …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability … Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over … Bulletin B-350 requires the head of each covered agency to certify compliance with the Act by April 30 of each year …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… was effectively and efficiently combating prescription drug diversion and abuse in New York State, in large part through its analysis and use of prescription data that it maintains electronically. We … to ensure its resources are used effectively to stem drug diversion and abuse through a range of efforts, from …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… initial audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report … Program - Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (2014-S-5) … our initial audit report Improper FeeforService Payments for Pharmacy Services …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-follow