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Compliance With Special Education Requirements – Evaluations (Follow-Up)

… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … – the focus of the initial audit report – includes a referral from a parent/guardian or other interested …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow

Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program

… Objective To determine whether the Department of Health (Department) took appropriate steps to … To determine whether the Department of Health took appropriate steps to collect all …

https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

Improper Medicaid Payments for Childhood Vaccines (Follow-Up)

… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …

https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-follow

III.7 Data Quality – III. Statewide Financial System (SFS)

The Statewide Financial System software provides enterprise information to Agency decision makers

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-quality

Capital Program Revenue and Expenses (Follow-Up)

… the recommendations in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background … $91 million for purses; and $49 million for NYRA’s capital program.   Our initial audit report, which was issued on … the appropriate amount of VLT revenues for its capital program and whether NYRA officials used these monies …

https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-follow

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… including the ACIDA CFO and Director, and the County Planner. However, there were no written job duties for the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

DiNapoli Releases Bond Calendar for June and July

… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major … during the months of June and July of 2023. The planned sales of $6.06 billion include $2.64 billion of new money and … The prospective calendar includes anticipated bond sales by the following issuers: Battery Park City Authority, …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july

Loan Payroll Deductions – Legacy Reporting

… Once a loan has been approved and a check is sent to the member, a … on future payrolls. Should a member wish to repay the loan with a lump sum payment, he or she should contact our … 1-866-805-0990 (518-474-7736 in the Albany, New York area) for current payoff balances. Members can manage loan payments …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions

Collection of Electronic Waste Fees

… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees

Inspecting Highway Bridges and Repairing Defects

… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … pertains to a clear and present danger to vehicle or pedestrian traffic, but with no danger of structural failure. …

https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects

Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process

… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditor

Administration of Self-Insured Workers’ Compensation Plans

… 2015 to June 30, 2018. About the Program Every year, tens of thousands of New Yorkers suffer an injury or occupational illness … and are required to buy insurance against the cost of occupational injury and illness by using a private …

https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plans

Oversight of Select High-Technology Projects (Follow-Up)

… financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) … are highly valued targets of economic development due to a belief that they will yield higher rates of growth, …

https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-follow

Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017

… (Program) and assessing these costs on participating insurance carriers, self-insurers, and self-insured political … to an incorrect departmental allocation of Board personal service and related expenses. Board officials agreed … adjustments to future assessment(s) for the errors made to personal service expenses for the three fiscal years ended …

https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31

City of Troy – Budget Review (B18-5-8)

… City Council (Council) has not yet authorized the solid waste management and bulk refuse collection fees to realize the … modifications to the City Code to authorize the solid waste management and bulk refuse collection fees or fund …

https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8

Beacon City School District -- Budget Review (B6-15-4)

… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … a service level agreement (SLA) with each of the District’s IT service providers to clearly identify the IT services … plans and agreements needed to protect the District’s IT assets, network and data. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40