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Conclusion – Travel and Conference Expense Management
… should implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference … should implement controls that will minimize the risk of abuse or fraud occurring in travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionManagement of Cash and Investments
… Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCheektowaga Central School District - Capital Project Management (2022M-90)
… through bids when required, or request quotes to provide assurance the District is receiving the lowest possible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Introduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and … through September 1, 2016. Background The Vertus Charter School is an educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Perth – Conflict of Interest (2024M-142)
… [read complete report - pdf] Audit Objective Determine whether any Town of … business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Hammondsport Central School District – Multiyear Planning (2024M-54)
… – pdf] Audit Objective Determine whether Hammondsport Central School District (District) officials established … Determine whether Hammondsport Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Rapids Fire Company – Credit Cards (2023M-86)
… the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Orleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Rochester City School District – Budget Review (B20-2-5)
… officials are relying on City Council to approve a waiver to the City charter for the use of $10 million for … to balance the budget. If City Council does not approve a waiver to the cash capital requirement allowing the $10 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Columbia, Rensselaer, and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using … the counties 59.5 percent of the tuition that the counties pay. SED sets the rates based on financial information, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… for a group therapy session for eight recipients. The provider did not bill the appropriate FQHC payment rate of … a rate of $203.45. As a result, Medicaid reimbursed the provider $1,627.60 for the onehour session ($203.45 x 8 recipients). If the provider billed the appropriate FQHC rate, Medicaid would …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… of the five recommendations made in our audit report, Unnecessary Medicaid Payments for Children at Voluntary Agencies (2010-S-47). Background Our initial audit report, which was issued on September 19, 2012, examined … of the five recommendations made in our audit report Unnecessary Medicaid Payments for Children at …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… from ten school districts in Monroe County. Monroe County pays tuition to RCN for its preschool special education … 59.5 percent of the preschool special education tuition it pays. SED sets the reimbursement rates based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Benchmark Family Services, Inc. (BFS) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil … CVS Health to administer the Empire Plan’s prescription drug program for the period from January 1, 2014 through … CVS Health was required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followEmpire BlueCross – Overpayments for Physician-Administered Drugs
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million of these members. … of the Empire Plan. Empire processes and pays claims for hospital services, which includes coverage for inpatient and outpatient services provided by a hospital, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsCompliance With Payment Card Industry Standards (Follow-Up)
… accounts are automatically replenished with the customer’s credit card on file, and the Authority contracts with a … E-ZPass accounts. The Authority directly handles in-person credit card payments for E-ZPass tags at its administrative … for other costs (e.g., unpaid tolls, accident reports, commercial accounts). All organizations that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-follow