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Protection of Child Performers

… placed in trust on behalf of the child. If an employer or payroll company does not have valid information about a …

https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers

Easter Seals New York – Compliance With the Reimbursable Cost Manual

… a not-for-profit organization, offers a wide variety of services to children and adults with disabilities and special needs including, but not limited to, medical services, residential services, and many educational services …

https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manual

Administration of Contract C007373 With the Institute for Community Living

… and single-occupancy apartments in Brooklyn, the Bronx, Manhattan, and Queens. ICL is authorized to service a maximum …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-living

Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual

… whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children (Hebrew Institute) on … audit included expenses claimed on Hebrew Institute’s CFRs for the three fiscal years ended June 30, 2014. Background Hebrew Institute is a Brooklyn, New York, not-for-profit organization approved by SED to provide full-day …

https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manual

Administration of the Contract With the Postgraduate Center for Mental Health

… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring … To determine whether the Office of Mental Health OMH is effectively administering …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-health

Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)

… policies and did not establish adequate processes for managing user access of Department systems.  The five … and user access, patching, and a succession plan for dated programming languages.  Key Finding Department …

https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… the extent of implementation of the recommendation in our initial audit report, New York City School-Based Health … and Related Supplies ( Report 2013-S-34 ). Background Our initial audit, which was issued on January 8, 2015 … has made progress in addressing the issues identified in our initial report. The prior recommendation has been …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)

… be started. The IID will notify Probation and prohibit the driver from starting the car if the operator’s blood alcohol …

https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-follow

Examination of Official Station Designation

… if the Department properly designated the official station of a Department employee in calendar years 2013 and … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designation

Department of Taxation and Finance: Personal Income Tax

… action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable credits based on incorrect information, such as inaccurate number of dependents or understated income 7,992 $25,039,648 … 722 4,018,168 Taxpayer used a questionable social security number 424 1,059,098 Taxpayer had questionable itemized …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax

College of Mount Saint Vincent – Tuition Assistance Program

… students for State-funded Tuition Assistance Program (TAP) awards.   Background The College of Mount Saint Vincent … the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program

Collection 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 … the time of our audit, the Department was owed $6 million in lease and permit revenues, including $2.4 million between … extent of implementation of the four recommendations made in our initial report Assessment and Collection of Lease and …

https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-follow

Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)

… in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (2010-S-30). Background … have special health care needs. When billing Medicaid for inpatient services, hospitals must indicate a patient’s … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of care when, in fact, …

https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-follow

Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual

… Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its CFR for the preschool Special …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manual

Review 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, … its real property holdings to identify properties for sale or disposal.  We identified 18 potential surplus … value of $7.1 million that may no longer have been needed for transportation purposes and could have been disposed of …

https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-follow

Overpayments for Services Also Covered by Medicare Part B (Follow-Up)

… deductibles and coinsurance). Federally qualified health centers (FQHCs) receive enhanced reimbursements from Medicaid … FQHCs are “safety net” providers, such as community health centers and public housing centers, that provide medical services to underserved areas …

https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-follow

League for the Handicapped – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manual

Medicaid Program – Optimizing Medicaid Drug Rebates

… Health (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to … 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The …

https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebates

The Arc of Orange County – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports … To determine whether the costs reported by The Arc of Orange County Arc Orange on its Consolidated …

https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manual

Management and Control of Overtime Costs (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Management and Control of … lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow