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Management of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followFunctional MDS – Compliance With the Reimbursable Cost Manual
… Functional MDS (MDS) provided special education itinerant teacher services and integrated therapeutic preschool special … children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs … June 30, 2011, MDS claimed approximately $3.5 million in reimbursable costs. According to SED officials, MDS ceased …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualFuel Purchases
… provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and Seneca counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesCollection of Special Hauling and Divisible Load Overweight Permit Fees
… risk because they have devised systems to informally hold supplies of pre-signed checks provided by select repeat …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNon-Emergency Patient Transportation Services (Follow-Up)
… at the correct rates. We also found that three of the 14 drivers working for one of the providers had criminal …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followAccuracy of Reported Cost Savings
… Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit … agencies. These activities result in reported cost savings to the Medicaid program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost savings as estimates …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsDisposition of Farm Assets
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) appropriately disposed of the assets associated with its closed farms, including … the State's prison system and monitors the activities of persons under community supervision (parole). Prior to the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal … years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special education itinerant teacher (SEIT), preschool, and school-age special class …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… methodology used to compensate hospitals for inpatient medical care. The new methodology, based on All Patient … factor. Because patient deaths can result from more severe medical conditions, Medicaid payments for death-related … a 'short stay' except for certain patient transfers and specialty hospitals. By modifying the APR DRG-based …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Metro-North Railroad (Metro-North) used American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly monitored to prevent … the MetroNorth Railroad MetroNorth used American Recovery and Reinvestment Act Recovery Act funds efficiently and for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) employees who are dually … 2013. Background DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 … allows employees to work full-time at one facility and then work additional time at another facility (referred …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… services refer to health care services provided in the home, medical offices, clinics, and other freestanding sites. … to Department officials for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most … of related payments. Other Related Audits/Reports of Interest Department of Health: Overpayments of Ambulatory …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… calculated and adequately documented pursuant to the State Education Department's Reimbursable Cost Manual … to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background RCN, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of … year, RCN provided Preschool Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and Community Supervision … within 19 days. Other Related Audit/Report of Interest Department of Corrections and Community Supervision: … To determine whether the Department of Corrections and Community Supervision …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an SED-approved provider of … 2013, BFS provided Preschool Special Education Itinerant Teacher services and Preschool Integrated Special Class …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses … not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special education services to children with disabilities between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… by Ganrormic, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, reported by Ganrormic on its annual CFR that it submits to SED. To be eligible for reimbursement, … approximately $1.3 million in reimbursable costs on its CFR for the Preschool Integrated Special Class it operated. …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manual