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Opinion 97-6
… (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) … (expenditure of revenues derived from surcharge imposed to establish and maintain E911 system) MUNICIPAL FUNDS -- … by county of revenues derived from surcharge imposed to establish and maintain E911 system) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… sites (Delanson, Cobleskill, and Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for preschool … included: $71,397 in personal service costs consisting of salary and fringe benefits paid to the Director’s husband and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied … is about $4,500. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… Brook) is a university within the State University of New York system and is located in Suffolk County on Long Island. Stony Brook offers 68 undergraduate majors, 80 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Accounts Receivable Collection and Reporting
… advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy … and more reliable and affordable energy system for all New Yorkers. Collectively, the Authority’s efforts aim to … and analysis, technical expertise, and support in New York State since 1975. The Authority is advancing a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans … definitively addressed its highest-priority capital needs. Of NFTA’s 3,700 capital assets, 685 (19 percent) originally costing $184 million were not in a state of good repair, including: buses and light rail cars; light …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningPipeline Safety Oversight
… Transportation administers pipeline safety nationwide. To do this, it delegates some of its authority to states and … and Incident Investigation. Key Findings DPS staff do not verify the accuracy of the information on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ … Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOpinion 94-18
… of the department may separately incorporate in accordance with Not-For-Profit Corporation Law, §1402. We are enclosing … bidding is not required by statute, prior to negotiating with the benevolent association, the village board should …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Internal Control System Components
… of its internal control system appropriately addresses all five components of internal control. Our audit scope … 21, 2015. Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and … Office’s Internal Control System appropriately addresses all five components of internal control. As a result, the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Interest State Education Department: Whitestone School for Child Development - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualHeat and Hot Water Complaints (Follow-Up)
… Complaints (Report 2019-N-3 ). About the Program The New York City Department of Housing Preservation and Development … York City Housing Maintenance Code (Code) and the New York State Multiple Dwelling Law. Residential building owners must …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followTown of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… those claims were limited, and many payments, potentially tens of millions of dollars, were never recouped. Neither the …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsKortright Rural Fire District – Financial Activities (2022M-51)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate … with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51CUNY Bulletin No. CU-744
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2022 CUNY … the eligibility criteria are affected. Background Pursuant to an Agreement between the CUNY and the CUNY Research … basis. The payments are processed through PayServ to facilitate crediting retirement service. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationTown of Danby – Claims Processing and Procurement (2022M-127)
… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card … to the former Town Supervisor (Supervisor), resulting in overpayments totaling at least $12,043. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings … not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. Specifically: … did not establish comprehensive written procedures to periodically review all network user accounts, identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user