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Examination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment Insurance (UI) benefit … based on the results of our findings. Background To accomplish our examination objectives, we selected for … We used the results of our analyses and file matches to identify and recover any inappropriate payments and to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsHourly Based Information Technology Services
… Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … includes a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesMission Statement and Performance Measures
… satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, … market trading data. Debt issuances appear to be issued in a timely manner after accounting for factors such as … latest projection. Key Recommendations Identify the causes in cases where customer satisfaction did not meet …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresFood Safety Monitoring
… monitors the processing, distribution and sale of food products in New York State. The audit covers the period April … monitors the processing distribution and sale of food products in New Yo …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringChild and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … recommended the Transit and Railway determine the possible savings from extending the inspection interval for the newest … Transportation Authority: New York City Transit and Staten Island Railway - Selected Aspects of Railcar Fleet …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed … Arts education received by a random sample of 310 New York City students who attended 166 New York City public high schools. These 310 students were from the … To determine whether New York City NYC Department of Education DoE students completed an …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsDisposal of Electronic Devices
… may be improperly disclosed. One way information can be compromised is through careless disposal or re-use of … and smart phones pose a particular concern because they can easily be returned to the manufacturer or sold to the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesAudit of the Tuition Assistance Program at Plaza College
… Audit of the Tuition Assistance Program at SUNY ‐ Fashion Institute of Technology (2010-T-4) Higher Education …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Purpose To determine whether Medgar Evers College complied with the Education Law and the Commissioner … Assistance Program (TAP) awards. Background Medgar Evers College, located in Brooklyn, is a senior college within the City University of New York, and offers a …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2013, eMedNY processed about 167 million claims resulting in payments to providers of about $26 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Conservation Fund – Sources and Uses of Funds
… made from the Fund are consistent with applicable State law and regulations. Background The Fund was … of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which … reports to the Governor and Legislature. For the three State fiscal years 2009-2010 through 2011-2012, the …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides special education … documented expenses; including $9,709 spent on alcoholic beverages; $429,729 in employee bonuses that did …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2012, eMedNY processed about 163 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioFinancial Condition and Selected Expenses
… of its exclusive franchise, NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, and … restructuring and losses from security sales or currency exchanges. In contrast, depreciation and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2015-S-48) Story Place Preschool, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… programs. The Consolidated Fiscal Reporting and Claiming Manual and its Appendices (Manual) provide guidance on the … These costs were not allocated to OJC, but were charged as maintenance, repair, and utility expenses on ANIBIC’s CFRs; … to September 2012, ANIBIC paid $120,942 (mostly for light maintenance work) to a business owned by the spouse of an …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidated