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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-followIII.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-qualityCapital 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-followAllegany 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-internalCollection 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-feesInspecting 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-defectsAppointment 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-auditorAdministration 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-plansOversight 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-followAssessment 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-31City 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-b18-5-8Beacon 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-b6-15-4Frankfort-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-assetsErie 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-188Town 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-40XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… should include language similar to the following: Where Contractor generally offers more advantageous special price … for the life of such general offer or promotion . If the Contractor offers an early payment discount, at any point in … State than the terms that are contractually obligated, the Contractor shall include the payment terms of the discount on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Sweden – Justice Court (2014M-318)
… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318City of Olean – Budget Review (B1-13-2)
… issued in March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2