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Collection and Use of Oil Spill Funds (Follow-Up)
… Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of petroleum spills. The statute … Comptroller administrative and operational responsibility for the Fund. The Department of Environmental Conservation … program by providing technical assistance and oversight for cleanup and removal activities and ensuring that only …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Medicaid service limits. For example, Medicaid limits dental exams to two times per year, yet we found Medicaid reimbursed a clinic for 41 dental exams (totaling $2,771) for one patient over three …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessInternal Control System Components
… internal control system appropriately addresses all five com …
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)
… of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … eMedNY to prevent payment of claims for bed reserve days in excess of prescribed limits and that it sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now … implementation of the seven recommendations made in our initial report Wage Theft Investigati …
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)
… Center procurement contracts and payments to vendors for purchases of food products that occurred between January … violations regarding purchases from favored vendors. For example, Mr. Dean and his staff solicited donations from certain vendors for annual picnics and parties, which resulted in his staff …
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
… the Department of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable … total about $19.9 million. The Department has adequate procedures in place to ensure that it accurately identifies … the Department of Motor Vehicles Department has adequate procedures in place to accurately repo …
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)
… home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct … funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, from 2006 … as intended; however, we were unable to fully account for providers' use of RTR funds because these funds were …
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
… and (iii) exclusively for hours worked. Background In November 2012, the Division of the Budget and OGS jointly … for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most specialty title consultants are based in part on months of experience. Bill rates vary within job …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesUse of Federal Funding for Election Technology and Security
… from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election … systems. In 2018, the EAC made the HAVA Election Security Grant (HAVA Security Grant) available to help states improve and enhance election … from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States election …
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)
… the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities … it serves through teaching, research, and patient care. Upstate, the only academic medical center in Central New …
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
… the Department of Health (Department) made improper fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) … managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should … of Health DOH made improper feeforservice FFS payments for certain services covered by managed longterm care plans …
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
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followState Agencies Bulletin No. 2197
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the “mail” address. Cost Calculation Agency Chargeback Reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackMarch 2000: Handicapped Parking Education Program
… shall establish a handicapped parking education program for the purpose of providing education, advocacy and … laws. In order to fund this program the statute provides for imposition of a $30 mandatory surcharge for violations relating to handicapped parking spaces. This …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAccounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
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)
… of the Treasurer’s records. The Company does not have a code of ethics as required by statute, and the Board is not … and the Board reviews all bank reconciliations and verify that the Treasurer’s monthly and annual reports are … an independent audit of the Treasurer’s records. Adopt a code of ethics and pursue clarification of its not-for-profit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial