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Financial Condition and Selected Expenses (Follow-Up)
… with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… included in our initial audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). … to operate in compliance with architectural codes and safety regulations issued by the Department of Health … waiver practices did not effectively ensure that safety and structural risks related to physical plant …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… only a small percentage of the IIDs were installed in the cars of persons cited for alcohol-related motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. 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/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at New York Career Institute
… in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in the fields of Court …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAspire of Western New York – Compliance With the Reimbursable Cost Manual
… wide range of services to children with disabilities from birth through age 21, including preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual2013 Year End Report
… payments to claimants and medical providers from the Workers Compensation Boards …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Personal Service Contracts
… two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately … economic opportunity. We audited two judgmentally selected personal service contracts. The first was a contract with BDO … of these requirements for both the BDO and Adrienne Driben personal service contracts. We also found that ESDC officials …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its … Services tuition and fees according to rates established by SED. These rates were based on the financial information … allocated rental expenses, cell phones used by the Executive Director's minor children, unaccounted-for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualAm I Required to Have an Audit?
… Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. For example, an …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditUser Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … research, and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, … clinical applications after they had transferred to new jobs that did not require that access. Key Finding Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract With the Postgraduate Center for Mental Health ( … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts (Report 2017-S-29 ). … than 140,000 New Yorkers with developmental disabilities. Family Support Services (FSS) are designed to help families … audit report Oversight of Young Adult Institute Incs Family …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… lacks strong internal controls – most notably DHS-specific standard operating procedures. Our review of four sampled …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… deposited, recorded, reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Wyandanch Union Free School District - Budget Review (B19-7-1)
… to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 million or 26 percent) and health … due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 million or 12 percent) and health …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility receipts, which allowed for the … City departments, including the Code Enforcement and the Water and Sewer Departments, to reconcile receivables to …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Gouverneur Central School District – Financial Management (2016M-351)
… assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Gouverneur … financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351