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Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… to fully and accurately accumulate State costs related to site investigation and remediation, bill for and collect … responsible for the Inactive Hazardous Waste Disposal Site Program (Program), also known as the State Superfund … of possible responsible parties, and remediation of the site. Responsible parties are legally responsible for site …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an … the ages of three and five years. Inspire is reimbursed for these services through rates set by SED. These … Inspire reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… business expenses. The audit covers the period April 1, 2011 through June 30, 2014. Background Section 115 of the … Parks was authorized to have 14 advance accounts with a total value of $436,090, as follows: Petty Cash (including … - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and Travel Fund - $3,000. Key Findings Parks …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … not have an established monitoring and oversight process for user access management of Division systems and is not …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) officials expended funds appropriately and provided … contracts with supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of … To determine whether Sky Light Center Inc Sky Light officials expended funds …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and … properly calculated, adequately documented, or allowable for the two years covered by our audit. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … savings, as follows: $13.6 million in potential savings for Medicaid recipients diagnosed with end stage renal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Elmcrest Childrens Center Inc on its Consolidated Fiscal Report were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPayroll Forms
… fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF ) AC 934-P – Next of Kin Affidavit for Bureau of State Payroll Services ( Fillable PDF ) ( PDF ) AC 1394 – … Worksheet ( Fillable PDF ) AC 2714 – Undeliverable Payroll Check Report ( Word ) ( Fillable PDF ) AC 2822 – …
https://www.osc.ny.gov/state-agencies/payroll/formsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… inpatient claims that should have been paid by managed care, or that were also reimbursed by managed care; $1.5 million was paid for inpatient claims that were … had, or where Medicaid was incorrectly designated as the primary payer instead of another insurer; $1 million was paid …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Internal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … both on- and off-premises licenses (e.g., for bars and grocery stores, respectively) as well as manufacturing and … assurance. We also identified six travel card charges for one current and one former employee for which SLA lacked …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022City of Glen Cove – Budget Review (B7-16-12)
… expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Towns’ Road Management Plans (2014-MR-2)
… was to determine if towns properly maintained their roads for the period January 1, 2013 through May 1, 2014. … between the highway superintendent and town board for the expenditure of highway funds. Once a plan is … the plans to potentially avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
AlleganyLimestone Central School District Reserve Funds and Fixed Assets 2013M228
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2022 proposed … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Federal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … at SUNY SUNY reports that 5.7 percent of its total Fall 2024 enrollment, representing 21,436 students, were … of 1,118 from the prior year and almost 4,000 from Fall 2020. It comprised 8.8 percent of total enrollment at …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers