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Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water … Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Seaford Fire District – Length of Service Award Program (2014M-319)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Surveillance (Division). The Division also acts as an agent for the U.S. Department of Health and Human Services, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesEffectiveness of the Information Technology Transformation
… Consolidation, Email Consolidation and Integration, Enterprise Identification and Access Management), and … Center Modernization, Digital Network Consolidation, and Enterprise Identification and Access Management) can best be …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationMaternal Health
… racial and ethnic disparities in these deaths, with Black women dying nationally at a rate three times higher … births for 2018 to 2020. However, despite this progress, Black women were still dying at a rate over four times higher …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… After the Business Unit establishes the advance account, the Business Unit will use this account to process payments to NYISO. For more information on establishing an advance account, see the Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not DueTo Laps(KK0004). NOTE: The Lapse Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… about the payment or grant (e.g. hospital program, local road and bridge program, etc.) Project Activity is a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor must report directly to the board. Hiring an internal auditor You must hire an internal auditor … to the Commissioner of Education that you’re exempt from hiring an internal auditor. You can obtain more information …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Hawthorne did not disclose related-party transactions with three entities on its CFR, as required. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… because Mill Neck School officials did not submit the repair proposals for preapproval by SED as required. We also …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the Bronx. … special education programs (Programs) are funded by the New York City Department of Education (DoE), as well as other … payroll charges; and $157,873 in non-reimbursable legal and lobbying fees; $53,732 to a contractor for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… we identified, formally assess the payments we did not test, and formally assess the conduct of William Davis. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background Arc Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Stony Brook University
… To determine whether Stony Brook University complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … To determine whether Stony Brook University complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityProperty Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … were appropriate and complied with New York State Tax Law. Background The PTF Credit is intended to reimburse … on their primary residences.To receive the PTF Credit for tax year 2015, homeowners must receive the STAR property tax …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditReStacking Occupancy Initiative
… $5 million in additional savings, for a total of about $26 million in savings expected by March 31, 2014. To achieve this cost-savings goal, the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeUnited HealthCare – Empire Plan Drug Rebate Revenue
… 1, 2010 through December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health … insurance coverage to about 1.2 million active and retired State, participating local government, and school district … Repackaged Drugs Dispensed Under the Empire Plan (2010-S-38) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenue