Search
Central Office – Controls Over Bank Accounts
… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… York’s Medicaid program began requesting rebates from drug manufacturers. On a quarterly basis, the Department of Health (Department) submits rebate invoices to the manufacturers. The Affordable Care Act, enacted in 2010, … for HARP drugs were not invoiced and collected from manufacturers until after we informed Department officials of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansImproper Medicaid Payments to Eye Care Providers
… As a result of these weaknesses, six eye care professionals who did not fully comply with the Department’s … questionable circumstances. For example, the six eye care professionals obtained Medicaid eligibility under 34 provider … and $18,083 for services not supported by proper medical records. (This review was based on judgmental …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … To determine whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualOversight and Collection of Snowmobile Registration Fees
… and transferring them to the New York State Snowmobile Trail Development and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The Trail Fund supports trail development, maintenance and other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesLaSalle School – Compliance With the Reimbursable Cost Manual
… hold. Other Related Audits/Reports of Interest Mill Neck Manor School for the Deaf: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… selected for review were appropriate. For a track coach, however, University officials did not enforce Office … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than 2 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected 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-recoveryInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) inspection scheduling procedures ensure that all … period January 2012 through October 2014. Background The Corporation, a subsidiary of the New York State Thruway … To determine whether the New York State Canal Corporations Corporation inspection scheduling procedures ensure that all …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to … operations. Key Findings The Unemployment Insurance System data has not yet been classified as required by … the Department of Labors Department Unemployment Insurance System is secure operating effectively and available to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemQuality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies focusing specifically on their 2011-2012 … maintained documentation supporting the answers given. The 12 audits were performed at the following agencies: … quality of Internal Control Certifications at 10 of the 12 agencies. We found instances where Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… That Exceed Allowed Dispensing Limits (Report 2013-S-59). Background The State’s Medicaid program provides a wide … Substances That Exceed Allowed Dispensing Limits (2013-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Inspire, located in Goshen, New York, was originally founded as Orange County … Inspire is also an SED-approved provider of preschool special education services. Inspire operates preschool … fringe benefits paid to direct and non-direct care staff. Many of the bonuses in question were not merit-based (as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure … 2010 through June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesOversight of the Early Intervention Program’s State Fiscal Agent
… million contract with the current SFA, Public Consulting Group (PCG). In total, the Department has paid $19.1 million … and the SFA fulfills contract deliverables related to customer service and data and reporting. Despite improvement in the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentSky Light Center Inc. – Supported Housing Program
… as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Key Recommendations Follow up on the unsupported …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if Unemployment Insurance (UI) payments made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … The objectives of our examination were to determine if Unemployment …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsOverpayments of Claims for Selected Professional Services (Follow-Up)
… for selected professional services such as podiatry, physical therapy, and occupational therapy during the calendar years 2010 and 2011. In each …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followSelected Aspects of Discretionary Spending
… documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spending