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Selected Financial Management Practices
… Trust has established adequate controls over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and … Trust has established adequate controls over the following financial management functions revenue and collection …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts … pursuant to General Municipal Law, §803 would be required. Renewal of that contract, and additional contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… billings and hospital, clinic, transportation, and eye care services. By the end of the audit fieldwork, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Opinion 91-4
… and conditions as to such board of trustees ... may deem fitting and proper. [Emphasis added]. Thus, pursuant to … consideration, and upon terms and conditions deemed fitting and proper. Therefore, in determining whether to …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Housing Preferences for Disabled Veterans (Follow-Up)
… companies adequately. We recommended that the Division train their Housing Management Representatives to properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followACDS, Inc. – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated Fiscal Report (CFR) were properly … tuition that the counties pay. SED sets the rates based on financial information, including costs, that ACDS reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are … the extent that State agencies responsible for operating and regulating public pools beaches and aquatic spray grounds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report … of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … of 2 recommendations made in our audit report United HealthCare Insurance Company of New York Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualSelected Aspects of the Pay for Success Program
… whether only randomized eligible participants are selected for the Pay for Success employment training and job placement program, … employment and recidivism rates are accurately monitored for both the treatment and control groups. We audited … whether only randomized eligible participants are selected for the Pay for Success employment training and job placement …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Background HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of … programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates a solid waste …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followQuality of Internal Control Certifications (Follow-Up)
… answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers … timely and/or did not provide the appropriate level of detail, as well as cases where agencies were unable to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… year, Hear 2 Learn provided Special Education Itinerant Teacher (SEIT) services to 105 children with learning …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… adjustments for payments to MWBE prime contractors who in turn paid other MWBE contractors as subcontractors. The … implement formal mechanisms to quality assure data entered into the Authority’s automated MWBE participation reporting …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Astor Services for … New York, provides preschool special education services to children with disabilities between the ages of three and … financial information, including costs, that Astor reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2014 through … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Improper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … Department of Health: Improper Managed Care Payments for Certain Medicaid Recipients ( 2010-S-66 ) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-follow