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Child and Dependent Care Credit
… part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a … tax returns processed by the Department to the subsidized day care files provided by OCFS and ACS. Key Findings During …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled … was not always the case. We recommended that Transit and Railway monitor when inspections are occurring and the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … the three fiscal years ended June 30, 2011, NHS reported costs totaling $11.3 million for the special education … To determine whether costs reported by the Norman Howard School NHS on the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualCompliance With State Arts Education Requirements
… Arts courses must: Be taught by individuals who are certified Arts teachers; Provide 180 minutes per week, or 108 … diplomas in 2011. These students were the most recently certified cohort at the time of our audit. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsDisposal of Electronic Devices
… of electronic devices. Personal computers, tablets, and smart phones pose a particular concern because they can … issue. Key Recommendation Implement the Office of General Services’ recently released policy and procedure for removing … Other Related Audit/Report of Interest Office of General Services: Disposal of Electronic Devices (2012-S-4) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible … To determine whether Plaza College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Purpose To determine whether Medgar Evers College complied with the Education Law and the Commissioner of Education's Rules … $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible … To determine whether Medgar Evers College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… drugs, hospital services, medical equipment, and dental services. By the end of the audit fieldwork, auditors …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Conservation Fund – Sources and Uses of Funds
… of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which … fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of revenue is … management regarding the Fund, as well as fish and wildlife programs, and also reports to the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… of care, which caused $465,313 in overpayments; Claims for dental services that should have been covered by a managed …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioFinancial Condition and Selected Expenses
… Franchise Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) were … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualEmployee Incentive and Bonus Payments
… To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… facilities are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, … beaches, and spray grounds under their jurisdiction are safe for public use. Each agency has developed procedures to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsManagement of Invasive Species (Follow-Up)
… invasive species (TIS). AIS are commonly spread via fishing and boating activities. The Department is authorized …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … through December 31, 2018. CVS Health agreed Civil Service is due the rebates and agreed to remove the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCompliance With Jonathan’s Law (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Compliance With Jonathans Law Report 2017S67
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow