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Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy systems, is an … As of February 15, 2018, there were 1.64 million CUNYfirst users, consisting of both active and inactive … processes and controls did not adequately ensure that CUNYfirst users had access only to functions that were …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our … Transportation Authority (Authority) complied with payment card industry security standards. The audit covered … York Regional Transportation Authority: Compliance With Payment Card Industry Standards ( 2016-S-31 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … fiscal years ended June 30, 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal service costs and $358,256 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersEaster Seals New York – Compliance With the Reimbursable Cost Manual
… and special needs including, but not limited to, medical services, residential services, and many educational … Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualAdministration of Contract C007373 With the Institute for Community Living
… of the largest providers of supportive housing services in the State, providing both multiple and single-occupancy apartments in Brooklyn, the Bronx, Manhattan, and Queens. ICL is … and charged its personal service costs to the contract in an appropriate manner. However, we also determined that: …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) preschool special education … 2014, Hebrew Institute reported approximately $11 million in reimbursable costs for the audited cost-based programs. In addition to the SC and SCIS programs, Hebrew Institute …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health
… scattered throughout the local communities as well as in multiple dwelling units. PCMH must file an annual … and/or safety of clients. Also, we identified: $697,938 in unsupported and/or inappropriate expenses charged to the … professional fees and staff travel. Deficiencies in efforts by OMH program staff to follow up on …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the systems that process credit card transactions. We also found ITS did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units expected), … student-supplied medications, they did not record student medication transactions (e.g., medications received from or …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report … Department of Probation: Oversight of Persons Convicted of Driving While Intoxicated (2014-N-4) … our initial audit report Oversight of Persons Convicted of Driving While Into …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and 2014. … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … such as inaccurate number of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with … 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a questionable social …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxCollege of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programCollection of Lease and Permit Revenues (Follow-Up)
… our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our initial report, … (Department) was not collecting all unpaid lease and permit fees. At the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 million between two and six …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… hospitals must indicate a patient’s “level of care” on a claim to ensure accurate processing and payment. Certain … formally notify hospitals of the correct way to bill inpatient claims for ALC, and modify IPRO’s sampling … initial report, notified hospitals of the correct way to bill inpatient claims for ALC, and modified IPRO’s sampling …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its CFR for the preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualReview of Real Property Holdings for Disposal (Follow-Up)
… was not reviewing its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus properties with an estimated value of $7.1 million that may …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… made in our audit report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background … payer. As a secondary payer, Medicaid pays the balance not covered by Medicare which would otherwise be the financial … Department of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Background LFH, a not-for-profit organization located in Springville, New York, is an SED-approved provider of … with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education services to … from approximately 35 school districts located in three counties in western New York. The counties that use …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manual