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New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… NYL also operated an Early Intervention, a private day care, and a Universal Pre-K program. During the three audited years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves schoolage … Findings For the three fiscal years ended June 30, 2014, we identified $5,771,008 in reported costs that did not …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards … the Office was not including out-of-state transactions in its monthly reviews nor notifying other states where … has made progress with addressing the issues identified in our original audit. Of the three recommendations contained …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… recommendations included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of … communities, schools, and families through alcohol and drug prevention and treatment and to meet clients’ individual … with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the providers for the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is … consisting of 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced … administration, financial administration, and human resources. As of February 15, 2018, there were 1.64 million …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCompliance With Payment Card Industry Standards (Follow-Up)
… of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our initial audit report, which was issued on February 6, 2017, determined … of the two recommendations included in our initial audit report Compliance With Payment Card Industry Standards 2016S31 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … fiscal years ended June 30, 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal service costs and $358,256 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualProtection of Child Performers
… is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and Regulations (NYCRR) … earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers and Trusts Law. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersEaster Seals New York – Compliance With the Reimbursable Cost Manual
… costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Easter Seals NY reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualAdministration of Contract C007373 With the Institute for Community Living
… administering its contract with the Institute for Community Living (ICL) by ensuring that contracted services … which combines affordable housing and varying levels of community-based support services, depending on the needs of … Administration of the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) … Institute operated two other SED programs: Evaluations and 1:1 Aides. However, payments for services under these other … $22,024 in checks written out to the Executive Director, $10,000 to a consultant, and $5,728 in petty cash …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… Authority’s fiscal condition has shown some improvement in recent years, significant financial concerns still remain. … condition would total about $13 billion. Notwithstanding recent State appropriations and current plans to transfer …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesAdministration of the Contract With the Postgraduate Center for Mental Health
… scattered throughout the local communities as well as in multiple dwelling units. PCMH must file an annual … and/or safety of clients. Also, we identified: $697,938 in unsupported and/or inappropriate expenses charged to the … professional fees and staff travel. Deficiencies in efforts by OMH program staff to follow up on …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… initial audit report, New York City School-Based Health Centers: Security and Controls Over Medications and Related … 2015 determined whether New York City School-Based Health Centers (SBHCs) have implemented proper controls over their … Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over Medications and Related …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of implementation of the four recommendations included in our initial audit report: Oversight of Persons Convicted … by the New York City Department of Probation (Probation). In New York City, persons convicted of DWI are monitored by … that only a small percentage of the IIDs were installed in the cars of persons cited for alcohol-related motor …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followExamination of Official Station Designation
… official station will normally be the employee’s main place of business (i.e., the place where the employee works more than any other work … of the State. Instead of designating the employee’s main place of business, where the employee spent 61 percent and 72 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCollege of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… janitorial services to six outpatient facilities located in Brooklyn for the period November 1, 2011 to October 31, … a public works contract. Janitorial workers are included in the employee category covered by the prevailing wage law. … at the prevailing wage rate, when the wages paid were in fact substantially below the prevailing wage rate. For a …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawCollection of Lease and Permit Revenues (Follow-Up)
… not collecting all unpaid lease and permit fees. At the time of our audit, the Department was owed $6 million in … revenues, including $2.4 million between two and six years past due and another $1.4 million at least six years past due. Of 45 permits with past due balances we reviewed, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-follow