Search
Selected Management and Operations Practices (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … principally operates on revenue received from the sale of electricity. Chapter 469 of the Laws of 1989 requires the … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followCollection and Use of Oil Spill Funds
… Purpose To determine if the Department of Environmental Conservation (Department) is collecting all … 1, 2012 through April 8, 2015. Background Chapter 845 of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup … To determine if the Department of Environmental Conservation is collecting all fees due the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a … the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualAddiction Support Services During Emergencies (Follow-Up)
… Services During Emergencies ( 2021-S-35 ). About the Program The Office of Addiction Services and Supports (OASAS) … over 1,700 substance use disorder and problem gambling treatment and prevention programs (Programs) across the … to each Program type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followDual Employment
… 31, 2012. Background UCS' mission is to promote the rule of law and to serve the public by providing just and timely resolution of all matters before the courts. UCS is comprised of several program components, including Supreme and County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… high-risk communities. The New York State Department of Health (Department) oversees administration of the Program, including the licensing of the independent medical facilities (e.g., hospitals, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andMTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus drivers at MTA Bus are subject to Article …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersOpinion 90-10
… a conservation advisory council nor a conservation board is authorized to prevent the highway superintendent from … 227 NYS2d 297). The town highway superintendent is the official charged with the care and maintenance of town … duties, the highway superintendent is responsible for removing dangerous trees or overhanging or broken …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Security Over Critical Systems (Follow-Up)
… (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followOpinion 2006-8
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… Municipal Law § 802 (1) (h) applies and the interest is not prohibited. The board member would be required, … § 803 [1]). The written disclosure must be included in the official record of the governing body's proceedings ( id .). … General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… preschool programs for about 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the Bronx. Sunshine Developmental’s … (Programs) are funded by the New York City Department of Education (DoE), as well as other school districts and …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special … on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … company allocation expenses that were not in compliance with the Manual; and $62,138 in unrelated or undocumented …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2013 through September 30, 2013. Background The Department of Health (Department) administers the State’s Medicaid … 188 million claims, resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs of the Childrens Center for Early Learning Center were calculated proper …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualCollateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan … must report unclaimed property and sales—property and money that customers haven’t returned to claim. For help, use …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 2011 through September 30, 2011. Background The Department of Health (Department) administers the State's Medicaid … 178 million claims resulting in payments to providers of about $25 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pays for its services using rates established by SED. The rates are based on the financial information that Milestone … a portion of its payments to Milestone based on statutory rates. For the fiscal year ended June 30, 2013, Milestone …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … to ECEC’s reimbursement rates. Remind ECEC officials of the pertinent SED guidelines that relate to the … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual