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Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… on its CFR for the preschool Special Education Itinerant Teacher (SEIT) program we audited. Key Finding We identified …
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 … State. The Department last assessed its need for these 18 properties between 1984 and 2005. The Department disposed of …
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)
… which would otherwise be the financial obligation of the patient (such as deductibles and coinsurance). Federally qualified health centers (FQHCs) receive enhanced reimbursements from … FQHCs are “safety net” providers, such as community health centers and public housing centers, that provide …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followNational Directory of New Hires Data Security
… requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 to June 2, … Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support Enforcement … Human Services (Health and Human Services). The Directory data is comprised of information on new hires, quarterly …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… data to the Governor, the Legislature and the Board of Regents on an annual basis. In our initial audit report, issued on January 13, 2015, we found that for the period July 1, 2011 … annual reports to the Governor, Legislature and Board of Regents, as required. Key Findings Department officials made …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followMedgar Evers College – Controls Over Bank Accounts
… adequately assured that all Medgar Evers College (MEC) bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March … and is located in Brooklyn, New York. CUNY reported 567 bank accounts, including 24 at MEC that were active or closed …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: Summit Educational Resources - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-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-rebatesThe 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 … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualManagement and Control of Overtime Costs (Follow-Up)
… included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our … 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials lacked … York City Health and Hospitals Corporation: Management and Control of Overtime Costs (2009-N-15) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesDisposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of … To determine if surplus electronic devices approved for sale by New York …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesAssessment 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) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followTuition 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 for State-funded Tuition Assistance … To determine whether DeVry College of New York complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeDairy Inspections
… Milk Inspector (CMI) inspections. CMIs are private contractors who are certified by the Department to inspect …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSelected Procurement and Contracting Practices
… SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the … to encourage campuses to identify, share, and adopt common best practices to manage costs and ensure efficiency. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesControls Over Cash Advance Accounts
… business expenses. The audit covers the period April 1, 2011 through June 30, 2014. Background Section 115 of the … - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and Travel Fund - $3,000. Key Findings Parks … had not been reconciled in at least four years, contained $5,000 more than OSC had authorized, and Parks officials were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… included in our initial audit report, Under Reporting of Net Available Monthly Income for Nursing Home Residents … homes were properly reduced by Medicaid recipients' net available monthly income. Many Medicaid nursing home … cost of their nursing home care. This is referred to as net available monthly income (NAMI). New York's 58 localities …
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
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds