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Driver Responsibility Assessment Program
… driving record within an 18-month period. The Program database is maintained by the Office of Information … controls over manual adjustments made to the Program database by ITS staff. Several ITS employees have unrestricted access to the database and its contents. Although ITS has a procedure in …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOpinion 95-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority to … with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Park, New York, is an SED-approved provider of preschool special education services. Ganrormic serves about 35 … 30, 2014, Ganrormic offered one SED rate-based preschool special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow … to further enhance its reviews of special item payments by incorporating steps and techniques that result in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … year, Spotted Zebra provided three SED-funded, rate-based preschool special education programs to 43 children from … in reimbursable costs on its CFRs for the rate-based preschool special education programs it operated. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support … Clients who need additional services, such as mental health services, receive them through other programs. RSS is … Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported Housing Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incJowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable costs on its CFRs for four rate-based … fiscal years ended June 30, 2014, we identified $118,110 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCollection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … Covered electronic equipment includes computers, computer peripherals, televisions, small-scale servers, and … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesAccountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … and Traffic Law authorizes cities with a population of 200,000 or more to adjudicate non-criminal traffic … non-negotiable costs – preset based on the type and date of violation – that cannot be waived. However, the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Agencies Bulletin No. 719
… titles: Correction Officer Correction Officer Spanish Language Correction Officer Trainee Correction Officer Trainee Spanish Language Correction Sergeant Community Correctional Center …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainMarketing Service Performance Monitoring
… adequate internal controls to oversee, monitor, and manage contracted marketing services, including the extent to which … adequate internal controls to oversee monitor and manage contracted marketing services in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 2000-22
… municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town … Whether an appointed town attorney would have a prohibited interest in a preexisting …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 2002-10
… property within the town and provide for the upkeep and repair of such property. You ask whether a town may accept a … the late eighteenth century, to ensure its upkeep and repair. We are informed that the town considers the cemetery … family cemetery and provide for the upkeep and repair of the cemetery, provided that such property falls …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 99-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … basis than for structures that have heating facilities. It is a fundamental principle that a permit fee must bear a …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2001-6
… INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, a facsimile machine and a refrigerator for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Airmont – Claims Auditing (2024M-1)
… complete report – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) … were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … to ensure they were appropriate. One member of the Village Board would not respond to our emails. We …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… testing identified three staff who violated time and attendance rules, resulting in improper payments for time not … hours than reported. DOCCS' failure to enforce time and attendance requirements allowed these individuals to … for which they are being paid. Provide pertinent time and attendance training to dually employed staff and their …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Town of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key … Comply with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139