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Administration of Fellowship Leaves (Follow-Up)
… were needed to protect taxpayer dollars and the integrity of CUNY’s fellowship leave program. For example, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followPark Accessibility for People With Disabilities (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … Mayor’s Management Reports during the preceding 10 years. Key Findings Parks officials made some progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followSelected Financial Management Practices (Follow-Up)
… report. However, additional actions are still needed. We note, ten recommendations were implemented, eight were … report. However, additional actions are still needed. We note, ten recommendations were implemented, eight were …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and included certain expenses claimed on its CFR for the fiscal year ended June 30, 2012. Background Birch is a New York … costs, including $53,384 in related services costs, $16,796 in rent expenses, $9,599 in staff reimbursements, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… Objective To determine whether EmblemHealth Plan, Inc. overpaid dental … with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State … payment of services by the primary and secondary payers. In circumstances when both spouses/domestic partners receive …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsSherman Central School District – Claims Audit (2024M-92)
… Audit Objective Determine whether the Sherman Central School District (District) claims auditor properly audited claims … corrective action. … Determine whether the Sherman Central School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92United Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-10) … To determine the extent …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Towers Housing Company, Inc., which was formed in 1972 for the purpose of constructing, owning, and operating the … of their affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, … there were over 10,000 applicants on the waiting lists for apartments at Clinton Towers. The initial audit found …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followSelected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New … $395,925 as of May 2015. Also, Paratransit did not calculate the costs incurred to provide the AAR customers … appropriate documentation for such changes. Document how each person met the qualifications for the position, if …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsDryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… services do not involve consumable goods and no transfer of an asset (to the State) occurs when services are provided although there are … employee travel expenses. 55051 Conference/Training – Out of State Registration fees and costs for sponsoring or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceSelected Aspects of Parking Violations Operations to Collect Fines and Fees (2017-N-8)
To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17n8.pdfFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfLocal Sales Tax Collections, First Half 2014 Compared to First Half 2015
Local Sales Tax Collections, First Half 2014 Compared to First Half 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectiontable0715.pdfHow to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/12410sewer.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2017-porter.pdfCollection of Fines Related to Tenant Complaints (2018-S-58) 180-Day Response
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58-response.pdfCancellation of Election to Purchase Additional Annuity 21(l) or 321(l) (RS5378)
For NYSLRS Tier 1 & 2 members (and Tier 3 & 5 PFRS members who are non-contributory) to request to discontinue making voluntary contributions to NYSLRS.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5378.pdfAssociation to Benefit Children - Compliance With the Reimbursable Cost Manual (2017-S-28)
To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report (CFR) were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s28.pdf