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Financial Condition and Selected Expenses
… (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles, and interests in racetrack properties (land and buildings) to New York …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June … provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualEmployee Incentive and Bonus Payments
… paid 16 of its physicians a total of $1,655,359 in these incentives. Also during this period, ECMCC offered a bonus … Nine other physicians were paid a total of $510,062 in incentives based upon their performance as a group, despite … services that were unrelated to productivity (upon which incentives were to be otherwise based). The remaining …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Children, Inc. were valid and consistent with contract terms and were properly allocated among the various programs … Children Inc were valid and consistent with contract terms …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedAccounts Payable Advisory No. 71
… to Federal Reporting Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingManagement of Invasive Species (Follow-Up)
… in our initial audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York … rather have been introduced by humans. Subsets of these species may cause habitat degradation, loss of native …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followDetermination of Residency for Tuition Purposes
… that students are being charged the appropriate tuition rate. Having greater autonomy in their graduate application … $1,343,051 for students who were charged the in-state rate as well as potential overcharges totaling $44,171 for students charged the out-of-state rate from our reviews at seven SUNY campuses. Further, based …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the Program New … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followAccess Controls Over Selected Critical Systems (Follow-Up)
… implementation of the two recommendations included in our original audit report, Access Controls Over Selected … in our initial report. Of the two recommendations in our original audit, one was implemented and one was not … implementation of the two recommendations included in our original audit report Access Controls Over Selected Critical …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followLong-Term Care Ombudsman Program (Follow-Up)
… made in our initial audit report, Long-Term Care Ombudsman Program (Report 2018-S-48 ). About the Program … is required to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred … adults and persons with disabilities who live in Long-Term Care (LTC) facilities, such as nursing homes, assisted …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followUse of Vendor-Supported Technology (Follow-Up)
To determine the extent of implementation of the five recommendations made in our initial audit report LongTerm Care Ombudsman Program Report 2018S48
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCourt Facilities Aid and Assistance Program
… Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The audit … 2018. About the Program OCA is responsible for directing and overseeing the administrative operations of all courts in … of Court Administration is ensuring court facility aid and assistance programs are being used for only eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… (CAMA) for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Critical Foster Care Program Requirements (Follow-Up)
… to children and families. OCFS and these entities use the CONNECTIONS system to document information about service …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care … Plus (FHP) was a publicly funded managed care program for individuals whose income was too high to qualify for Medicaid. This program was eliminated effective January …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Parsons Child and Family Center (Parsons) on its Consolidated Fiscal Report (CFR) were … whether the costs reported by Parsons Child and Family Center Parsons on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualOversight of Drug Disposal
… drugs using environmentally sound methods. Our audit covered the period January 1, 2016 to April 27, 2019. About … and unwanted controlled substances in New York State is regulated at the federal level primarily by the U.S. Drug … addiction services systems. Due to the nature of addiction treatment, OASAS programs and the programs OASAS oversees …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOversight of Passenger Safety (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. State vehicles may be assigned to specific …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followSignal Maintenance, Inspection, and Testing (Follow-Up)
… Objective To assess the extent of implementation of the 18 recommendations included in our initial audit … the Program New York City Transit’s (NYCT) Department of Subways’ (Subways) Maintenance of Way division has eight … To assess the extent of implementation of the 18 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow