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Internal Control System Components
… period January 1, 2013 through May 21, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities, and provide …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsOversight of Homeless Shelters
… and provides leadership, guidance, and support to county Departments of Social Services (Local Districts) in … Larger-scale facilities – including certain family shelters that accommodate 10 or more families and … Other Related Audit/Report of Interest NYC Human Resources Administration/NYC Office of Temporary and …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersNY-Sun Incentive Program
… commitment of $1 billion to stimulate the marketplace for solar energy in New York. NY-Sun aims to add more than three gigawatts (3 billion watts) of solar capacity, enough to power approximately 400,000 homes …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programEffectiveness of the Information Technology Transformation
… and Enterprise Identification and Access Management) can best be considered “underway.” As of the conclusion of our …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… development of affordable low- and moderate-income housing in New York State. The Housing Trust Fund Corporation (HTFC), … Modernization Program (Program), administered by DHCR in conjunction with HTFC, provides grants to public housing … responsible for ensuring the specified work was performed in a quality manner before approving the final payment on its …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… not distinct and independent from other services provided on the same day. The audit covered the period from September … United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate the medical … submission. Recover the $39,345 in overpayments identified by our audit. As priorities and resources permit, review the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Selected Aspects of the Migrant Education Program
… to establish the Migrant Education Tutorial Services (METS) program teams, which deliver supplemental academic and … documents necessary to establish Program goals, monitor METS operations, and measure performance. These delays, in … effectively oversee the Program. A significant portion of METS staff face challenges obtaining student performance data …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-program2013 Year End Report
… determine whether payment requests (payments) to claimants and medical providers from the Workers’ Compensation Board’s … January 1, 2013 through December 31, 2013 were appropriate and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportArrochar Meats, Inc.
… is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army … found Arrochar Meats purchased 13,960 gallons of fuel from Burke Heat at an average of $3.71 per gallon, and 5,000 … to DMNA’s facilities. As a result, Arrochar Meats earned $19,594 in ten days acting solely as middleman. When we sought …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incCompliance With the Clery Act
… 29 State-operated colleges accurately reported crime statistics and published other relevant security and … which requires colleges and universities to disclose crime statistics and security policies to help the public make … about college safety policies and procedures and crime statistics for the three most recent calendar years, based on …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actOversight of International Offices
… Purpose To determine if Empire State Development (ESD) monitors the effectiveness of its … Other Related Audits/Reports of Interest Empire State Development Corporation: Personal and Miscellaneous Services Contracts ( 2009-S-62) Empire State Development Corporation: Funding Commitments for Economic …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesSamaritan Village, Inc. – Chemical Dependency Services Program
… to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with contract terms and that … revenues for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualUpstate Medical University's Billing Practices
… scope covers the period July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), … date of service). For the two fiscal years ended June 30, 2016, Upstate billed 31 insurance carriers for services … appropriate steps to manage its accounts receivable and bad debt write-offs, including hiring a consultant to …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualOversight of Pupil Transportation Services
… compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all … is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope … compliance with safety training requirements for school bus personnel and instructors …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesImplementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard … To determine whether the Department of State is adequately monitoring and enforcing the requirements for …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actOversight of Mitchell-Lama Application Fees
… Preservation and Development (HPD) ensured that managing agents properly accounted for application fees received and, … HPD is establishing lengthy waiting lists, and managing agents are collecting fees from hundreds of applicants. … Establish policies and procedures instructing managing agents on how to account for application fees, handle refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOversight of Homeless Shelters
… recent visits included structural damage, mold, vermin and bug infestations, excessive garbage in rooms, and missing or …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations