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Audit of the Tuition Assistance Program at Plaza College

… is a private postsecondary educational intuition located in Queens County. Plaza offers certificate and degree programs in business, technology, and allied health. Plaza serves … these disallowances result from Plaza students enrolling in courses not required for their programs of study. Key …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college

Compliance With Payment Card Industry Standards

… Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key Findings We reviewed select operational and …

https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standards

Medicaid Program – Improper Payments for Brand Name Drugs

… whether Medicaid made improper payments for brand name drugs. The audit covered the period from July 2016 … dosage form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand …

https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels

… established by the State Office of Information Technology Services (NYS ITS). The Policy defines the minimum … (i.e., systems continue to be updated and patched by the system’s vendor). Key Findings We determined that, …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levels

Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare

… recipients, health care providers are required to bill Medicare, which is generally the primary payer, before … services were covered by Medicare and, therefore, did not bill Medicare. $1.5 million was paid for prescription drugs. … is not covered by Medicare, and their obligation to bill Medicare before Medicaid for services rendered to …

https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicare

State Agencies Bulletin No. 2278

… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2278-certification-licensure-and-exam-fee-reimbursement-clefr-2024-0

State Agencies Bulletin No. 2063

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022

State Agencies Bulletin No. 2162

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023

Contract Advisory No. 16

… concluded State fiscal year (April 1st - March 31st) are due no later than May 15 th . It is imperative that Vendors … Consultant Services Contractors Annual Employment Reports Due May 15th …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15th

Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)

… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

West Seneca Fire District #6 – Financial Management (2013M-14)

… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

Cayuga County – County Bridge Maintenance (S9-13-4)

… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4

Town of Seneca Falls – Justice Court (2013M-89)

… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent … performed, records reviewed, and the results of the audit in the Board minutes. …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89

Town of Wawarsing – Payroll and Leave Accruals (2013M-202)

… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board … five elected members. The District has one school in operation with approximately 600 students and 110 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051

City of Amsterdam – Budget Review (B24-5-5)

… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …

https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… financial reports for monitoring cash flow and fund balance and, therefore, was unable to adequately manage the … operations and fiscal health. Although the Board did not pass a resolution establishing a petty cash fund, the former … and reviewing detailed monthly financial reports. Pass a resolution to establish a revolving petty cash …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

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