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Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its … Law authorizes the establishment of cash advance accounts, which State agencies may use for petty cash, travel, and … the control environment to ensure processes and procedures are in compliance with State regulations and adhere to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of the 10 employees, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… State costs related to site investigation and remediation, bill for and collect these costs from responsible parties in … billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … of Lease and Permit Revenues (2012-S-6) Office of the Attorney General: Accounts Receivable Collections (2011-S-25) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryTowns’ Road Management Plans (2014-MR-2)
… [pdf] , Dryden [pdf] , Highland [pdf] , Masonville [pdf] , Newark Valley [pdf] , Oneonta [pdf] , Preston [pdf] , and … towns often defer critical road infrastructure needs in order to fund daily services. However, preventive … avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 to $950,000 to manage 25 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Medicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… has adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper … of the federal Patient Protection and Affordable Care Act in 2010, the State developed the New York State of Health (NYSOH) as a new online marketplace for individuals to obtain health …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthSky Light Center Inc. – Supported Housing Program
… as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their … carbon monoxide detectors. Key Recommendations Follow up on the unsupported and/or inappropriate personal service and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … $784,905 was paid for inpatient claims that were billed at a higher level of care than what was actually provided; …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… to reimburse the providers for their claims. During the 6-month period ended March 31, 2021, eMedNY processed over 313 … excess of permitted limits; $357,066 was paid for newborn birth claims that contained inaccurate birth information, such as the newborn’s birth weight; and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. … 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B21-6-13)
… usage and sale of metered water. Based on projections, the health insurance appropriation is likely underestimated by $442,000. … the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13CUNY Bulletin No. CU-712
… be affected. Background To correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Vacancies at the Clinton Towers Mitchell-Lama Housing Development …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followHigher Education – 2021 Financial Condition Report
… spending per capita. According to the Federal Reserve, the student loan debt balance per capita in the State grew by … for the nation during the same period. The percent of the student loan debt balance in New York State that was 90 or … flexibilities that include a suspension of federal student loan payments, 0 percent interest rate and stopped …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the Reimbursable Cost Manual (Manual) … in New York City, provides special education itinerant teacher (SEIT) and related services to disabled preschool children. KTI …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations (Follow-Up)
… label permits, and miscellaneous permits such as those for brewery tastings. The application and fee requirements depend …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If … 2014 $179,000 April 1, 2012 – March 31, 2013 $179,000 How the Earnings Limit is Calculated The earnings limit is …
https://www.osc.ny.gov/retirement/members/earnings-limitsMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… to providers. The audit covered the period from April 2024 through September 2024, and certain claims going back to … to reimburse the providers for their claims. During the 6-month period ended September 30, 2024, eMedNY processed … care. $1.3 million was paid for managed care newborn birth and maternity claims that contained inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m