Search
Internal Control System Components
… during the previous year. As the State’s chief fiscal officer, the Comptroller also has several responsibilities under the Act, including providing technical assistance to agencies, conducting audits of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the five year audit period …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followWage Theft Investigations (Follow-Up)
… Protection Management system did not provide management with accurate or useful case management reports. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-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 Correctional Services’ Food Production Center (2008-S-176) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, New York State Psychiatric … York State Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities … for use of its facilities by Columbia personnel. In addition, the Institute was not receiving the ownership …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… or whose property they might damage as a result of an accident. According to Article VI, Section 317 and Article … of administering these Acts, and assessing these costs on insurance carriers that issue policies or contracts of … for the Three Fiscal Years Ended March 31, 2013 (2014-S-17) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background Our … funds to improve RTR of direct home health care staff. We reviewed $39 million of RTR funds and found indications … were using some of the funds as intended; however, we were unable to fully account for providers' use of RTR …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followHourly Based Information Technology Services
… to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required … time-efficient means for agencies to procure short-term hourly information technology services. Each HBITS contract …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesControls Over Cash Advance Accounts
… for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). Advances are issued from … is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … that both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsUse of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … responsibilities, the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityUser Access Controls Over Selected System Applications (Follow-Up)
… and personal information that is considered confidential for a variety of programs, controls over their access are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… to prevent FFS payments for MLTC covered services. Work with Local Districts and develop a process to identify and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansInternal Controls Over Selected Financial Operations
… whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to … whether the Division of Military and Naval Affairs DMNA has adequate controls over selected financial operations to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsState Agencies Bulletin No. 2197
… W-2s will be available in Control-D for review. This report provides agencies with the postage costs for the … 2024. When complete, please notify OSC by e-mail and provide the BU, Journal ID, and date processed to … . Questions: Questions about the journal process can be directed to the SFS Help Desk at (518) 457-7737. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackMarch 2000: Handicapped Parking Education Program
… and the City of New York shall establish a handicapped parking education program for the purpose of providing … advocacy and increased public awareness of handicapped parking laws. In order to fund this program the statute … mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAccounts Payable Advisory No. 32
… and the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of … However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During 2013, the current Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Almond Volunteer Fire Department – Cash Shortage (2014M-113)
Almond Volunteer Fire Department Cash Shortage 2014M113
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to the Town of … by a 13-member Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial