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Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five … managing and controlling subway diversions, more needed to be done. Specifically, the prior audit found that … with the late starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followOpinion 97-22
… college whose sole local sponsor is a county. You ask who, as between a community college board of trustees and the … (Education Law, §§6301[3], 6302[1]). A local sponsor, such as a county, acts through its local legislative body or board … to finance capital projects of the community college as proper county purposes ( Grimm v County of Rensselaer , 4 …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 97-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … General Municipal Law, that the treasurer of each public library file an annual report of financial transactions with … Whether sec 263 of the Education Law relieves libraries from requiring pub …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-29
… water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to … the governing board of a town improvement district may sell all or any part of the property and facilities of the … sold assumed by the purchaser. This alternative, however, does not apply in the case of a sale to a public authority. …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Medicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… drugs that are highly prone to abuse are limited to a five-day supply, and others that carry less risk are limited to a … directly for services provided to enrollees. Effective October 1, 2011, most pharmacy benefits were covered by … Practices of the Bureau of Narcotic Enforcement (2011-S-19) Department of Health: Controls Over eMedNY Edit Changes …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsSelected Financial Management Practices
… over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and expenditure control; cash … over the following financial management functions revenue and collection procurement and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOpinion 96-1
… -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties … - need for State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for … (need for State Comptroller approval in Adirondack Park fire district) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… not properly factor Medicare coverage or a lower level of care into the payment; $682,022 in overpayments for pharmacy … billings and hospital, clinic, transportation, and eye care services. By the end of the audit fieldwork, auditors …
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
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Housing Preferences for Disabled Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Housing Preference for Disabled Veterans (2010-S-42). Background In November … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
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
… beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The New …
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)
… HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). Background The New York … (United) to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United was required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
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
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
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
… by the Center for Employment Opportunities (CEO) upon release (treatment group). Their outcomes are then compared … staff to the employment services provided by CEO upon release (control group). Although not specifically referred … the 2,357 inmates in the Program, 1,875 were scheduled for release in New York City and the remaining 482 in Rochester. …
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 … rate-based preschool special education programs to 317 children from school districts located in Nassau and Suffolk … With the Reimbursable Cost Manual ( 2016-S-77 ) Elmcrest Children’s Center, Inc.: Compliance With the Reimbursable …
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) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law … In addition, DANC administers several State-funded loan programs that promote job creation and affordable … provided appropriate oversight for procurements and the loan programs, having established policies and procedures and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsWage Theft Investigations (Follow-Up)
… the Department’s Workforce Protection Management system did not provide management with accurate or useful … in addressing the issues identified in our initial report. For example: The Department is now completing 80 percent of … reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followQuality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their … Internal Control Certifications submitted to the Division of the Budget (DOB). We examined whether these agencies … answered all the questions with the appropriate level of detail, and maintained documentation supporting the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in Syracuse, … To determine whether the costs reported by Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manual