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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Department of Motor Vehicles (Department) is responsible for administering motor vehicle laws to promote highway … and Traffic Law outlines the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were reasonable, … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool … established by SED. The reimbursement rates are based on the financial information that Bank Street reports to SED …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… inspected; facilities complied with selected licensing and registration regulations; and identified violations were … renewed, and amended radioactive material licenses and the registration of facilities with radiation equipment. To … inspect all licensed and registered facilities. Licensing, registration, and inspection helps to protect and safeguard …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million … guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to account for loans made …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. As the criminal … pursuing this wrongdoing. As U.S. Attorney Bharara states in the indictment, the CRF strictly forbids this conduct, and …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public … of Corning police department and District Attorney Baker for working closely with my staff to make sure this individual is held accountable for her actions.” An audit and investigation was initiated by …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… services. OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the providers for the net costs they incur to provide the services for each … could potentially have been used for inappropriate increases to providers’ future program budgets. We also …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller … help ensure a safe and efficient transportation system for the traveling public and protect the integrity and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… whether Medicaid overpaid hospitals by reimbursing for higher levels of medical care than those actually … rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must indicate a patient's … of Care (ALC) setting, hospitals should not bill Medicaid for more intensive acute levels of care. To help ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsRetirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… service retirement benefit equals 2.1 percent of your FAS for each year of service credit. The benefit is reduced by 50 … Annual Benefit — No Escalation Filing Your Application for Service Retirement (RS6037) must be on file with the … which your retirement will occur. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… Findings The Board did not designate a property control manager. None of the 39 fixed assets valued at $242,673 were … The Board should designate a property control manager. Ensure all fixed assets with values that exceed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… ensure school districts are following state requirements for school safety planning, including whether those plans are … Education (SAVE) Act were being met by school districts. For instance, many of the school districts the auditors … school shootings across the country show the urgent need for schools to remain vigilant against threats to student and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearAdministration of the Contract With the Postgraduate Center for Mental Health
… Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services … contractors to operate many of these programs. PCMH, a not-for-profit entity, is one of New York’s largest providers of … all contract costs and serves as a cost claiming document for program reimbursement. At the end of each contract year, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-health