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Select Financial Management Practices
… To determine if the Albany Port District Commissions Commission capital planning process and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesInternal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal … activities undertaken during the previous year. As the State’s chief fiscal officer, the Comptroller also has …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Words ‘N Motion Special Education Programs (Words ‘N Motion) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualTuition Assistance Program – Vaughn College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… (but not be limited to): periodic site visits to the location of the contracted services; an assessment of the … Preservation: Food and Beverage Concession Contract, Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followFunctional MDS – Compliance With the Reimbursable Cost Manual
… consultant who provided services to an affiliated entity and not the Programs; and $31,478 for contracted …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … $1 million in surcharge revenue that was reported twice for the same week during May 2013, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesCollection of Special Hauling and Divisible Load Overweight Permit Fees
… and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the … over all permits, and increasing oversight over permit transactions. Explore additional options for payments …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNon-Emergency Patient Transportation Services (Follow-Up)
… of the seven recommendations included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background The New York City Health and … of the seven recommendations included in our initial audit report NonEmergency Patient Transportation Report 2008N …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … To determine whether the New York State Olympic Regional Development Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesAccuracy of Reported Cost Savings
… activities with various State agencies as well as Federal and local law enforcement agencies. These activities …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsDisposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … offered at fixed-base amusement parks, the New York State Fair, and the many county fairs operated across the State are … Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately … that are allowed by the Manual. Other Related Audits/Reports of Interest State Education Department: Bilingual … John A Coleman School Coleman on its Consolidated Fiscal Reports CFRs were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDual Employment
… and assisting in any further investigation. Establish communication channels between facilities that utilize dually …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Selected Aspects of Discretionary Spending
… improving, developing, maintaining, and operating a highway system known as the Thruway. The Authority strives to provide its customers with a roadway that is safely drivable at a … amounts for such expenses. We question the following ten payments totaling $14,814 as it is unclear how the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most medical care provided during a hospital admission. As such, claims for ancillary services provided during a hospital admission are generally not reimbursable. In 2007, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatient