Search
Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Little Village School (HLVS) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … Hagedorn Little Village School on its Consolidated Fiscal Report were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal Report CFR were properly calculated adequately documen …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… To determine whether Roosevelt Island Operating Corporations discretionary spending complied with its …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3College at Buffalo – Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional Transportation Authority’s … period was April 1, 2010 to March 31, 2012. Background The Central New York Regional Transportation Authority … (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … changes in APG policies and procedures to the provider community. Key Recommendations Strengthen controls over APG … Overpayments of Ambulatory Patient Group Claims (2011-S-43) Department of Health: Medicaid Claims Processing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… those for IT services provided by consultants and contract staff. According to ITS’ policies, program managers are … IT services procured from consultants and contract staff to ensure compliance with contract terms and … IT services procured from consultants and contract staff to ensure compliance with contract terms and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of motor vehicles registered in New York possess adequate insurance coverage, or are financially secure, to compensate … Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention … the related programs and assess these expenses on insurance carriers in proportion to their reported premiums. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… A special hauling permit is generally used to move a single piece of equipment or other item that exceeds legal dimensions for the highway … the physical integrity of the load, such as sand, soil, or gravel. Divisible load overweight permits are issued only …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements … selection that includes evaluating parts and materials price lists for custodial equipment maintenance and repair …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… of the three recommendations made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). About the Program Many of the State’s … coinsurance, and copayments). We issued our initial audit report on September 10, 2018. The audit objective was to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… be the most economical use of taxpayer moneys. Users were granted access to functions of the financial software applications … involved employees. Periodically review computer system access rights and ensure that no employee has access to areas …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises … the 2013-14 fiscal year, the District’s operating budget is approximately $156.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… of Southold in Suffolk County. The District is governed by the Board of Education comprising seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … the Town’s financial operations and take timely action to maintain the Town’s financial stability. The fund balances …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… fees collected for building permits. Because there is no cap on the amount of fees paid to the Building Inspector, the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of Education … significant weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized individual … with District policy and the Regulations. Appoint a faculty auditor to oversee the management of activity fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… transactions, make accounting entries, and perform bank reconciliations without any supervision, there is a risk … first six months of 2012. The Town has not established a confirmation process with its bank for online transfers of Town moneys. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the … and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not maintain …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203