Search
Village of Herkimer – Payroll (2025M-37)
… employees’ hours worked. Audit Summary Village officials paid salaries and wages as authorized, but did not maintain … or adequately supported. Furthermore, employees were paid for overtime that, in some instances, was not adequately … and net pay, before officials and employees were paid, as required by New York State Village Law (Village Law) …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… facilities).In return for financial assistance, many project owner occupants, or project owners who receive IDA financial assistance, promise … on the number of full-time equivalent (FTE)1 jobs on the application or annual questionnaire, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … To determine whether the Department of Healths monitoring and inspection of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationMaternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York … monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving. The audit …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Alcott School - …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and the … Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is a university within the State University of New York system and … To determine whether Stony Brook University complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityThe 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 (CFRs) were … the Reimbursable Cost Manual (RCM). We audited costs that Arc Orange reported on its CFR for the year ended December … To determine whether the costs reported by The Arc of Orange County Arc Orange on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenuePayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial … from the prescribers (the physicians indicated on the claims), auditors determined that Davis Ethical likely … initial audit report Payments for Fraudulent and Improper Claims Submitted by Davis …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… to implement this initiative. In 2011, OGS created the NYS Real Estate Center (Center) to oversee all real estate operations and consolidate the use of existing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … residence is located must comply with the New York State Property Tax Cap. In addition to complying with the Property …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… and other localities reimburse Sunshine Developmental via tuition payments based on reimbursement rates set by SED. SED … disallowances, adjust Sunshine Developmental’s CFRs and tuition rates as appropriate. Work with Sunshine …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal … CFRs detailing program related expenses. To be eligible for reimbursement, the provider's reported expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, the Mill Neck …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… about the payment or grant (e.g. hospital program, local road and bridge program, etc.) Project Activity is a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO provides electricity to Business Units throughout New York State and has historically billed Business Units on … advises Business Units how to process payments to the New York Independent Systems Operator NYISO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorCareer and Technical Education
… high-growth, high-demand fields in accordance with labor market needs; expand and upgrade delivery and availability of … not show how existing CTE programs aligned with labor market and student demand. Information provided did not …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not DueTo Laps(KK0004). NOTE: The Lapse Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports