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Oversight of the Early Intervention Program
… and ensuring equitable and timely access to services for children across the State. The audit covered the period … services later. Young children missing these opportunities for early intervention services are potentially at greater … Health Law include specific requirements and time frames for the provision of Program services. One requirement is …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programOversight of Telemental Health Services (Follow-Up)
… Program The Office of Mental Health (OMH) is responsible for developing regulations and providing guidance to assist … physicians or psychiatric nurse practitioners to use TMH for assessment and treatment services, followed in 2016 by … TMH practitioners. OMH also issued a blanket attestation for providers to complete that wished to offer TMH during the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followVillage of Springville – Procurement (2016M-330)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million. … Village’s procurement policy did not include procedures for procuring professional services. Village officials did …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Protection of Managed Pollinators (Honey Bees)
… prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August … effort, with the Department primarily responsible for managed pollinators, typically honey bees. Honey bees are … of beekeepers requiring certificates to ship honey bees out of State. It was able to conduct all the required …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North … under Article 8, Title 29 of the Public Authorities Law to provide infrastructure services and economic development … a water/sewer facility. DANC’s operations provide services to customers at Fort Drum and in surrounding counties. DANC …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsQuality of Internal Control Certifications (Follow-Up)
… their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether … (OWIG) (2012-S-42) The objective of our follow-up was to determine the degree of implementation by each agency in … audit reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followTuition Assistance Program – College of Westchester
… Education’s Rules and Regulations when certifying students for State financial aid. Background The College of … for full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was … eligible students. Schools receiving State financial aid awards certify student eligibility. For the three academic …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterManagement of General School Funds (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Management of General School … controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not … Key Finding Kennedy officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followManagement of General School Funds (Follow-Up)
… John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11). Background Our initial … Campus staff with adequate oversight and training and that school officials did not exercise due diligence and care over General School Fund (GSF) accounts. We could not fully account for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit covered the period … To determine whether the Department of Health Department is effectively managing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsEffectiveness of the Information Technology Transformation
… reduce redundancy, and increase process and system standardization. ITS often did not provide timely or … Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S-9) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOversight of Student Immunization in Schools
… schools in developing policies to prevent and prepare for outbreaks of serious communicable diseases. The … immunization waivers requested by parents or guardians for religious or medical reasons. Pursuant to the State Education Law, SED is responsible for hearing appeals related to exemptions that are denied at …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of School Fire Safety Compliance
… and monitoring. Our audit did not include a review of compliance issues for schools operating within New York … filed with the Department. The Department also issues a Certificate of Occupancy (CO) annually to each BOCES, public, … data or produce reports to monitor school compliance. For example, the Unit cannot easily determine how many, or which, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceTown of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population … Town of Arietta Budgeting 2016M308 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308American Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined … to determine whether the expenses were bona fide and made in accordance with the contracts. Background During the … Assistant, and wages reportedly paid to the AAP webmaster. In six instances, the Executive Director submitted false …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTown of Franklinville – Procurement (2024M-56)
… whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy … as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its requirements. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population … Town of Enfield Purchasing 2016M377 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Collection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four … through February 18, 2010, we found the Department needed to act more effectively to collect about $37 million of accounts receivable … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followTown of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire transfers … be made. Annually audit, or retain an independent auditor to audit, the Supervisor's records. Ensure that monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433