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Selected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit covers from April 1, 2010 through December 31, 2012. … and procedures specifying the types of discretionary costs that are appropriate and the dollar thresholds, … Findings We reviewed 156 payments totaling $144,856 and questioned 98 payments totaling $83,419. Included in the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Selected Aspects of Discretionary Spending
… adequately supported, and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background … To accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect … reviewed 165 payments totaling $280,887. Key Findings We questioned certain travel reimbursements that were not in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesCompliance With Payment Card Industry Standards
… Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTravel Advisory No. 18
… 9 of the Guide to Financial Operations: Chapter / Section Name Description XIII.9 Allowed Values for Processing … types and descriptions: Misc. Taxable Travel Expenses Noon Day Meals (for DOT only) Out-of-State Taxes and Charges for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buyin program
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on … To determine whether the costs submitted by Childrens Development Group PLLC on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Education Services, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). We audited the costs that …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualOversight of Select High-Technology Projects
… has included the acquisition of real estate as well as the design, construction, and equipping of high-tech facilities … high-tech projects administered through SUNY Poly and the Buffalo Billion initiative (an investment announced in 2012 for the Buffalo area economy to create jobs and spur economic growth) …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsFare Evasion (Follow-Up)
… of the 19 recommendations included in our initial audit report, Fare Evasion ( 2019-S-7 ). Background The … pay the fare before boarding the bus. Since our initial report was issued, the subway and bus fare evasion rates have … fare evasion across the MTA system. The panel released its report on May 17, 2023. The report incorporates several of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Bilingual Care, Inc. (Bilingual) on its Consolidated Fiscal Reports (CFR) were reasonable, … Cost Manual (RCM). The audit focused primarily on expenses claimed on Bilingual’s CFR for the fiscal year ended June 30, 2015 … determine whether the costs reported by Bilingual Care Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualCompliance With Jonathan's Law
… is complying with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 … April 25, 2019. About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and … for People With Developmental Disabilities, or OPWDD). Jonathan’s parents attempted multiple times to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to building materials and biodegradable plastics. Federal and … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 2236
… is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 … Note : Items B-0300 and B-0300A include information for specific unions/bargaining units. The Determining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsElementary and Secondary Education – 2023 Financial Condition Report
… to Support New York Schools According to the Division of the Budget, schools received $4.6 billion of federal education aid in SFY 2022- 23. Schools also received $4.2 billion of … According to the Division of the Budget schools received $46 billion of federal …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional … District did not establish a policy or written procedures to ensure that all overtime hours worked were preapproved, … The audit was to examine the Districts overtime for noninstructional …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Catskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134South Country Central School District – Enhanced Budget Review (B26-7-4)
… [read complete report – pdf] Purpose of Budget Review The objective of the review was to provide … a 2025-26 fiscal year budget deficit of approximately $8.7 million due to inaccurate estimates in the Board of Education … general fund balance deficit of $1.8 million as of June 30, 2025. Therefore, if current District operating …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4