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Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… action plan that detailed which outlets were exempt from sampling and how they would be secured, and what … the testing results on the District’s website until 48 weeks past the required deadline. Recommendations Before …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mReal Estate Portfolio
… Purpose To determine whether the Rochester-Genesee Regional … Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose of properties. The audit covers …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioFuel and Services
… prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. … the reasonableness of prices paid for the procurement of services from the ten vendors in our examination, (ii) the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… the implementation status of the 12 recommendations made in our initial audit report, Medicaid Drug Rebate Program … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followAssertive Community Treatment Program (Follow-Up)
… in our initial audit report, Assertive Community Treatment Program (2014-S-25). Background The New York State Office of … mission is through the Assertive Community Treatment (ACT) program, which provides treatment, rehabilitation, and … met by more traditional mental health services. The ACT program goals are to reduce hospitalizations and emergency …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followAccountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lifeline Center for Child Development, Inc. (Lifeline) on … New York-based not-for-profit organization authorized by SED to provide preschool special education services to … and pays for their services using rates established by SED. The DoE is reimbursed by SED for a portion of its …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOversight of Selected Fiscal Aspects of Homeless Shelter Services
… of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered … of Homeless Services has adequate controls over the contracted homeless shelter contract procurement and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesNY-Sun Incentive Program
… Authority (Authority) achieved the objectives required by the Public Service Commission for the NY-Sun Incentive … with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun … enough to power approximately 400,000 homes in the State, by 2023. In addition, the goal of NY-Sun is to help establish …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programThe Alcott School – Compliance With the Reimbursable Cost Manual
… that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an SED-approved, … must comply with RCM requirements. For the year ended June 30, 2014, Alcott reported about $4.3 million in reimbursable … programs (Programs). Key Findings For the year ended June 30, 2014, we identified $55,969 in ineligible costs that …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Bornhava reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports (CFRs) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that JCC reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Yeled’s CFR for the fiscal year 2013-14, and certain expenses claimed on Yeled’s CFRs for the two fiscal years ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualUse of State Appropriations
… need to leverage the appropriations with funds from other sources. The audit covers the period April 2012 through March … and the Foundation obtained $6.5 million from other sources. The Foundation has established effective internal … its financial operations. However, we found that certain revenue payments were being sent directly to an employee’s …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsControls Over Cash Advance Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the eight … accounts received little scrutiny and made recommendations to improve internal controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance accounts with a total value of …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report 2014-S-5 ). … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. We …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that Ulster-Greene reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… three recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s … of Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … determine whether the costs reported by Crossroads Center for Children Crossroads on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through … portion of the Plan. Empire processes and pays Plan claims for hospital services in accordance with agreements … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-through