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Selected Aspects of the Migrant Education Program
… the ninth grade earn a high school diploma at the same rate as children in the “economically disadvantaged” subgroup of students. For 2013, however, the graduation rate was 40 percent for migrant students, but 69 percent for …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… reported by Summit Educational Resources (Summit) on its Consolidated Fiscal Report (CFR) were properly calculated, … to ensure they understand and comply with the RCM and the Consolidated Fiscal Reporting Manual. To Summit: Ensure that … reported by Summit Educational Resources Summit on its Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualReview of Credit Card Expenses at Finger Lakes DDSO
… select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, … of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoCollection of Medicaid Accounts Receivable (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, … the problems we identified in the initial report. All four prior audit recommendations have been partially … To determine the extent of implementation of the four recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followFire Prevention, Safety and Control
… Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four … Disabilities Office was in compliance with applicable fire prevention safety and control requir …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlUncollected Penalties
… 1, 2013. Background The Department's mission is to foster a competitive food and agriculture industry that …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesReal Estate Portfolio
… 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 from January 2010 through … Regional Transportation Authority has accounted for all of its real estate holdings established a value for those ho …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioYeled 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-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… services and is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … non-audit services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on … ineligible, and did not comply with the Manual’s guidelines; $243,693 in inadequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … To determine whether costs reported by North County Kids Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party … Recommendations Review the $292 million in MCO payments for pharmacy services we identified and ensure appropriate … To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsHeat and Hot Water Complaints (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the … To determine the extent of implementation of the eight recommendations in our initial audit report Heat and Hot Water Complaints …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followStreet and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to … To assess the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followAccountability and Surplussing of Vehicles (Follow-Up)
… Developmental Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. … OPWDD’s Fleet Management Policy (Policy) requires that a vehicle use log must be maintained for all State vehicles to … audit found OPWDD lacks sufficient controls over fleet vehicle management at the four NYC DDSOs to ensure that all …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followImplementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing the requirements for security guards under the Security Guard … To determine whether the Department of State is adequately monitoring and enforcing the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actHuman Resource Practices (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Human Resource Practices (Report … patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research … Key Finding Upstate officials made significant progress in addressing the problems identified in the initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… there are different billing levels (e.g., level 1, 5-minute visit and level 5, 40-minute visit). The higher the level billed, the greater … particular, United saved the Empire Plan $862,334 through reviews of claims from three of nine providers identified in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-services