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Compliance With Payment Card Industry Standards
… Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key Findings We reviewed select operational and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, … the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualOversight of Construction Management Contracts (Follow-Up)
… (Parks) is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, … historic, cultural, and recreational resources of New York State. This system includes over 250 parks, historic …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… as a result, did not collect $25,265 that it had billed to insurers. Key Finding The Department has made some progress …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOversight of Nurse Hiring and Retention (Follow-Up)
… included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the Program … 23, 2019, 814 temporary nurses. As a condition of their hiring, Health and Hospitals requires that nurse candidates … to ensure they are in compliance with relevant hiring policies and procedures, including fingerprinting. Our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8 ). … Related Groups (DRG) methodology to reimburse hospitals for inpatient medical care. The DRG methodology classifies … and severity of illness, which provides the basis for calculating the reimbursement. When a hospital bills …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), covers over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… RGRTA is a regional transportation authority established by New York State to provide safe, reliable, and convenient … the State Information Security Policy (Policy) established by the State Office of Information Technology Services (NYS … levels (i.e., systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… to the terminal illness. Hospice can be provided in the home or in an inpatient setting and includes nursing and physician services, medical social services, … non-hospice providers for services, such as private duty nursing, that were not allowed in combination with the daily …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careFood Metrics Implementation (Follow-Up)
… two recommendations included in our initial audit report, Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food purchases, the State Finance Law (Law) requires the … guidelines, and provide training on New York State food purchasing to agency personnel involved in the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Lockport – Budget Review (B24-1-8)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended … The overtime appropriations in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Greene County Industrial Development Agency – Management Practices (2013M-95)
… not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that would allow it to effectively … Establish and implement controls to help ensure that GCIDA does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… from bar sales. We compared bar cash register tape totals to daily cash reports and bank deposits. From January … 1, 2010 to January 22, 2013, bar cash register tape totals exceeded corresponding bank deposits by $41,359. After … This audit should include comparing bar cash register tape totals and daily cash reports to the amount deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250County of Rockland – Budget Review (B6-15-21)
… proposed budget has underestimated the minimum required pension expenditure by $500,000. The County’s proposed 2015 … savings are not achieved. Increase the appropriation for pension expenditures. Pass a local law overriding the tax …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
Town of Deerfield Financial Management and Fuel Inventory 2012M253
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118City of Troy – Budget Review (B5-13-20)
… 2014 proposed budget includes a transfer of $2.5 million from the water fund to the general fund which, if the water … related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to mitigate any potential future declines in the water …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20