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The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for preschool … service costs, which consisted of $69,310 in severance pay and $1,640 for staff service awards; and $24,019 in other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are also enrolled in Medicare Part B, which provides supplementary medical insurance for a …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is … prescription costs. Since January 1991, the State of New York has been able to recover a portion of the Medicaid … Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesReview of Real Property Holdings for Disposal (Follow-Up)
… in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … revenue because it did not review property permit fees on a regular basis. Key Finding We determined that the … of Labor: Assessment and Collection of Selected Fees and Penalties (2010-S-70) … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. CAFL is reimbursed for preschool … to CAFL’s reimbursement rates. Remind CAFL officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Claims for Lengthy Acute Care Admissions (2010-S-30). Background Medicaid is a federal, state, and local … report, which was issued on July 25, 2013, identified $7.8 million in Medicaid overpayments. The overpayments occurred … Claims for Lengthy Acute Care Admissions (2010-S-30) Department of Health: Medicaid Claims Processing Activity …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followCollection of Lease and Permit Revenues (Follow-Up)
… extent of implementation of the four recommendations made in our initial report, Assessment and Collection of Lease and … another $1.4 million at least six years past due. Of 45 permits with past due balances we reviewed, the Department …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followOn-Time Performance
… Background The Metropolitan Transportation Authority’s (MTA) Staten Island Railway (SIR) operates one train line between Tottenville and the St. George Terminal, … periods, and every hour for overnight service. A SIR train is on time if it arrives at its destination not more …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceTrain On-Time Performance
… Background The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) provides rapid transit … lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, or departs later than …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceSelected Procurement and Contracting Practices
… University of New York’s (SUNY) internal controls over procurement ensure goods and services are obtained … policies that are in compliance with applicable State procurement laws, rules, and regulations. The Education Law … and services, both through less stringent purchasing and procurement requirements and through higher dollar thresholds …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesDairy Inspections
… if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing … producers and consumers alike. The Milk Control and Dairy Services Unit (Unit) within the Department is responsible for … these records quarterly. The Unit also responds to consumer and producer complaints, conducts and supervises the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, … a Board President. In the 2012 fiscal year, the Company’s revenue totaled $351,898, of which $261,158 was from the … with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August 31, … capital reserve totaling $227,122. The Secretary-Treasurer does not maintain accounting records for each reserve fund as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialManagement and Control of Overtime Costs (Follow-Up)
… in this review. Other Related Audit/Report of Interest New York City Health and Hospitals Corporation: Management …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 2001-7
… within extension) TOWN LAW §§198(5), 202(5); MUNICIPAL HOME RULE LAW §10(1)(ii)(d)(3): A town may not impose, upon properties within a new extension to a public parking district, a one-time "entry … Attorney Town of Riverhead 1 Although apparently not at issue here, we note that Town Law §206-a sets forth a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Disposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale … are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the … reused, or simply misplaced. We also could not locate 18 servers listed on the inventory records. Subsequently, the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesState Agencies Bulletin No. 1313
… March 16, 2012, the Governor signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after … SUNY and State Education Department T6S030 TIAA SUNY TIER 6 3PCT T6S035 TIAA SUNY TIER 6 3.5PCT T6S045 TIAA SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changes