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Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds processed during the calendar year January 1, 2016 through December 31, 2016. Background During the … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsChild Care Licensing and Inspection
… ensure licensed and registered child care facilities are in compliance with applicable laws and are safe for children. … is responsible for overseeing child care services in the State, with the exception of day care centers in New York City (NYC). The Division regulates and inspects …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionSubway Wait Assessment
… three shuttle lines). From the original 28 stations built in Manhattan and opened on October 27, 1904, the subway … ability of Transit to provide evenly spaced subway service in conformance with the headways (time between trains) in the official schedule. The assessment determines the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor Vehicle Financial Security … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … Finding We found the Statements referred to above present, in all material respects, the expenditures of the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableBus Driver Licensing
… and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 through April 25, 2012. … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … (MTA Bus and New York City Transit) provide bus service. In 2008, the MTA established its Regional Bus Operations …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingDisposal of Electronic Devices
… and Markets (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including … One way information can be compromised is through careless disposal of electronic devices. Agencies may dispose of … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesSelected Aspects of Bus Procurement
… 90 buses for each of five test fleets totaling about $228 million. Key Recommendations Require Regional Bus …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementDual Employment
… lives by creating opportunities and supporting people in ways that allow access to needed supports and services. As … these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentInspecting Highway Bridges and Repairing Defects
… Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected highway bridges and addressed related deficiencies in a timely manner … Authority MTA Long Island Rail Road LIRR and the MTA Bridges and Tunnels BT inspected highway bridges and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… payments for inpatient, durable medical equipment, clinic, child care, and transportation services; $160,759 in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… report, of the more than 86,000 homeless people in New York State, almost 13,000 (15 percent) are located in areas outside of New York City (NYC). Counties throughout … house a substantial portion of their homeless populations. In fact, for many rural counties, hotels and motels are the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencySusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education … June 30, 2014, Wagner reported approximately $17.1 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT, SC, and SCIS preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOpinion 2011-1
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … serve as the staff of not-for-profit corporations. This is in reply to your request for our opinion as to whether an … corporation" or "corporation"). The issue arises in connection with questions concerning the individuals' …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Lead Contamination of State Armories (Follow-Up)
… access to family members, the general public and pregnant women no longer permitted. Once the armory was remediated and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes. The audit … A prosthetic device replaces a missing body part, while an orthotic device supports a weak or deformed body … medical equipment prosthetics orthotics and supplies while recipients were residing in nursing homes …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System … System (CAS). Typically, organizations that participate in NYSHIP (e.g., State agencies, local government employers, … eligibility transactions, such as disenrollments, in NYBEAS. Accurate, up-to-date enrollment information in …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … To assess the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followOversight of Construction Management Contracts (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Management Contracts (Report 2020-S-43 ). About the Program The Office of Parks, Recreation and Historic … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-follow