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Circle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs submitted by Circle of Friends on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… of the five recommendations included in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial report, issued on July 29, 2011, determined that while … of the five recommendations included in our initial audit report Subway Service Diversions for Maintenance and Capita …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followOpinion 97-22
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … §§2.00[4][a], 30.00; County Law, §150-a). Accordingly, it is our opinion that the county governing board, and not …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… and dissolve the district. Moneys received from the sale of the property and facilities of the water district … with the purchaser, provide that payment of the purchase price, in whole or in part, be made by having the principal and …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Medicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… whether the Department of Health paid pharmacy providers for controlled substances in compliance with the New York … risk of drugs ordered in this manner being diverted for inappropriate or unauthorized use. The supply limits that … Medicaid program paid pharmacy providers through the fee-for-service method and the managed care method. Under …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the following financial management functions: revenue and … To determine if the Hudson River Park Trust has established adequate controls over the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOpinion 96-1
… from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or budget notes, and … no fire district meeting those criteria may issue bonds, bond anticipation notes, capital notes or budget notes unless … from a capital reserve fund, or by the issuance of bonds, bond anticipation notes, capital notes or budget notes, and …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 98-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … a county printing contract in 1997. You ask whether there would be a prohibited conflict of interest if the … to be awarded additional contracts while the supervisor is in office. You have informed us that the county manager, …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible … hospital, clinic, transportation, and eye care services. By the end of the audit fieldwork, auditors recovered about …
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
… This opinion represents the views of the Office of the State Comptroller at the time it was … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
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
… be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended … costs claimed by ACDS that we tested were in compliance with SED’s requirements. However, we identified $30,104 in … costs that ACDS claimed on its CFR that did not comply with SED’s prescribed requirements for reimbursement. Key …
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
… agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that these … and safe for public use. Our audit excluded public pools, beaches, and spray grounds located in New York City. … for regulating – and in some cases operating – public pools, beaches, and spray grounds available for use by …
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)
… made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates … (Report 2014-S-62). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired …
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
… special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the … holiday gifts for students, gift cards for staff, and late fees. We also identified $132,713 in questionable costs that …
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
… for Employment Opportunities (CEO) upon release (treatment group). Their outcomes are then compared with an equal number … employment services provided by CEO upon release (control group). Although not specifically referred for employment services, individuals in the control group can request and receive such services. Success is …
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
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of preschool special …
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’s operations provide services to customers at Fort Drum and in surrounding counties. DANC has partnered with an energy company to create a gas-to-energy plant that converts methane, a by-product of waste, into …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsWage Theft Investigations (Follow-Up)
… 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-follow