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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset is … of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue … with CVS Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged almost $3.3 billion per year. In …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilSecurity Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followMonitoring 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-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its CFR for the preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… of ineligible bonuses, executive compensation above the regional median allowable salary, and non-program-related …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualUse of State Appropriations
… and Markets (NYSDAM). Its most recent contract was for $3.7 million and covered the four years ending March …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving TAP payments certify … To determine whether Mercy College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeAccuracy of Reported Discharge Data (Follow-Up)
… classifying them as discharged, DoE’s reported graduation rate was higher than the actual rate and the reported dropout rate was lower than actual. The objective of our follow-up …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followSelected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation Authority’s discretionary spending … April 1, 2011 to March 31, 2013. Background The Capital District Transportation Authority (Authority) was created in … to provide transportation services in the Capital District and surrounding areas. The Authority’s mission …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Controls Over Cash Advance Accounts
… states "void at the time of issuance," but the hard copy check cannot be located. This check was issued due to a …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState University of New York Upstate Medical Center – Selected Travel Expenses
… monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, … of the Center; rather they were couriers transporting medical specimens to various locations. Each individual was … monies by the State University of New York SUNY Upstate Medical Center Center for two selected individuals complied …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCollege at Purchase – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesDisposal of Electronic Devices
… of electronic devices. Personal computers, tablets, and smart phones pose a particular concern because they can …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesChurchill School and Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) … fiscal years ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School … To determine whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended June … provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualSecurity Over Critical Information Systems
… a performance accountability system, oversees the licensing of numerous professions, certifies teachers, and … and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systems