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Opinion 95-5
… (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication system) COUNTY … 307: Surplus surcharge revenues collected pursuant to County Law, article 6 may be used to pay debt service on …
https://www.osc.ny.gov/legal-opinions/opinion-95-5The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017DiNapoli: The State May Have Your Money
… to claim. New Yorkers can search for lost money for free by visiting the Office of Unclaimed Funds’ website or by calling the call center toll-free at 1-800-221-9311. More than 5,500 visitors access the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … and continued Medicaid coverage for individuals who had died after enrollment, resulting in Medicaid overpayments of … … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsMedicaid 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 … back to January 2022. About the Program The Department of Health (Department) administers the State’s Medicaid … 224 million claims, resulting in payments to providers of nearly $38 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Internal Controls Over Selected Financial Operations (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Internal Controls Over Selected … Operations (Report 2019-S-69 ). About the Program In 1934, the New York State Legislature enacted the Alcoholic … and recreation industries. SLA has locations – or zones – in New York City, Albany, and Buffalo and is governed by a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… established in November 2012 as part of a New York State IT transformation to consolidate and merge State agencies and … for providing centralized information technology (IT) services to the State and its governmental agencies, and … systems. Key Recommendations Adhere to the New York State IT Account Management/Access Control Standard, as issued by …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsControls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of $8,579 in ineligible bonuses and $1,233 in incorrectly allocated salary and fringe …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualSky Light Center Inc. – Supported Housing Program
… to enable these individuals to live more independently in a community setting and to reduce homelessness, … cost of $1.3 million. Key Findings We identified $125,302 in unsupported and/or inappropriate personal service expenses … payments to management. We also identified $295,321 in unsupported and/or inappropriate non-personal service …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programCity of Newburgh – Budget Review (B21-6-13)
… overtime funding for firefighters ($1.5 million) and police ($1.4 million) is likely underestimated by a total of … as necessary. Review the estimates for firefighting and police overtime and increase them as appropriate or implement …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Higher Education – 2021 Financial Condition Report
… spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York … and fees for full-time, in-state students for SUNY and the City University of New York (CUNY) were: SUNY, $8,810 ($5,840 …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… and their names are placed on a waiting list based on the size of the apartment requested. When vacancies occur, … the order their names appear on the lists – subject to the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCUNY Bulletin No. CU-712
… To correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to … Institution paychecks dated 07/01/2021. OSC Actions OSC Payroll will begin June Lapsing and Fiscal Year End Rollover …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) … from October 2020 through March 2021 and certain claims going back to October 2014. About the Program The Department …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million and $150 … fact, University officials allowed this coach to pay back his travel advances in installments – similar to the payback …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expenses