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UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfHousing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4)
To determine whether Local Program Administrators (LPAs) were selected appropriately and their selection was properly documented by Homes and Community Renewal, and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4.pdfWorld Trade Center Notice for Members and Retirees of the New York State and Local Retirement System (RS6047-N)
For NYSLRS members and retirees involved in the rescue, recovery or cleanup operations of the World Trade Center aftermath.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-n.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration) (2023-S-7) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and protect vulnerable adults.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s7-response.pdfCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Auditor, Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorNYC Construction Noise Complaints Soar
… Construction noise complaints called into New York City’s 311 … released today by State Comptroller Thomas P. DiNapoli. "Construction is reshaping the city's skyline but the accompanying noise of construction activities is not always welcome by New … Construction noise complaints called into New York Citys 311 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarAdirondack Central School District – Information Technology (2022M-61)
… control weaknesses communicated confidentially, we found: An IT service provider was paid $526,500 but officials did … adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not needed. The Board did not adopt an IT contingency plan. Therefore, a cyber incident could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … Key Findings School officials did not ensure credit card charges were properly approved, adequately supported and … did not perform an effective and timely review of credit card charges. As a result: School officials approved and paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Contract Advisory No. 6
… note the required procedures differ based on the status of the contract, whether payments were issued under the wrong … An agency should contact the SFS HelpDesk in the event of unusual circumstances or if the agency has specific …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 1, 2014 through July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis … of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an elected 13-member … Copenhagen Fire Department Controls Over Financial Activities 2015M270 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTravel Advisory No. 15
… Effective August 20, 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer applicable for business-related travel when a more cost-effective option … and agencies returning to pre-pandemic operation. For information about determining the most economical method …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsOpinion 91-1
… v McClellan , 113 App Div 245, 99 NYS 78, affd 164 NY 605; 1976 Opns St Comp No. 76-34, unreported; 1972 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-1XII.4.E Electronic Invoicing – XII. Expenditures
… will be built into vouchers with an Entry Status of Recycle. Each day, agencies should review the report titled … on a regular basis. Agencies should delete vouchers in Recycle status when the vendor failed to submit a proper … not due and owing to the vendor. Correcting Vouchers in Recycle Status When a voucher is built in Recycle status and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicing