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Tuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … consists of two eight-week sessions. Students pay tuition on a per-credit basis. For the 2014-15 academic year, tuition …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . … program. We also determined the Department does not have accurate records to show who is required to pay boiler … fees. Key Findings We determined that the Department has made substantial progress in addressing the issues …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followState Agencies Bulletin No. 865
… who claim exempt from Federal withholding must file a new Form W-4 (Employee’s Withholding Allowance Certificate) by … 15 of each year. Please see instructions for Form W-4 for additional information. The New York State Department …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingOnline Claiming for Authorized Users (OUF)
… partners of the New York State Comptroller’s Office of Unclaimed Funds (OUF) to upload third party claims, such as liens, …
https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-oufThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly … to children with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualMedicaid Program – Optimizing Medicaid Drug Rebates
… accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesState Agencies Bulletin No. 904
… Reserved 39.88 41.88 Grand Street Carpool 4.98 6.23 Empire State Plaza Carpool 4.99 5.24 East Parking Garage Carpool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/904-automatic-rate-change-ogs-parkingReview of Real Property Holdings for Disposal (Follow-Up)
… have been disposed of or sold to generate revenue for the State. The Department last assessed its need for these 18 … disposed of properties on terms beneficial to the State. However, when DOT leased out property, it may not …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … requirements. Other Related Audits/Reports of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Medicaid is a federal, state, and local government-funded program that provides a wide range of health care services to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followCollection of Lease and Permit Revenues (Follow-Up)
… recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our initial … (Department) was not collecting all unpaid lease and permit fees. At the time of our audit, the Department …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followState Agencies Bulletin No. 812
… 427 ) as defined below Effective Date(s) Paychecks dated April 24, 2008 (Institution) Paychecks dated April 30, 2008 … Carpool 4.74 4.98 Empire State Plaza Carpool 2.82 4.99 East Parking Garage Carpool 2.82 4.99 East Garage Roof Carpool 1.49 2.50 Sheridan Hollow Garage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/812-automatic-rate-change-ogs-parkingState Agencies Bulletin No. 983
… 427) as defined below Effective Date(s) Paychecks dated April 22, 2010 (Institution) Paychecks dated April 28, 2010 … 21.93 Covered Reserved 41.88 43.86 Grand Street Carpool 6.23 6.98 Empire State Plaza Carpool 5.24 5.48 East Parking Garage Carpool 5.24 5.48 East Garage Roof …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/983-automatic-rate-change-ogs-parkingSelected Procurement and Contracting Practices
… (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasonable prices. … revising its policies to be more in line with actual business practices, which could allow greater focus on …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets … year 2013. Despite staffing shortages, the Unit does not have a backlog of safety inspections; all mandated …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … with refundable credits based on incorrect information 2,236 6,150,150 Taxpayer claimed incorrect wages and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsHomeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners … under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the … minutes. We did not find any Homeowners related documents on these devises, but we found evidence of personal use, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incCity of Yonkers – Budget Review (B24-6-7)
… current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … million, such as appropriated fund balance, one-time State and Federal funding, and sale of property, to balance … are sufficient for any potential liabilities when contract agreements for collective bargaining agreements are …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Personal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2014. Background The Department processes all New York State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds