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Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to … plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, entered … or profits from the sale of rehabilitated homes. There is no formal process to ensure a thorough and proper audit of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … pursuant to the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualTown of Sidney – Supervisor’s Disbursements (2015M-214)
… of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214State Agencies Bulletin No. 1379
… requirements for employees who claim exempt from Federal, State and/or Local tax withholding in Tax Year 2015. Affected … from Federal withholding for tax year 2014, must file a new Form W-4 by February 17, 2015 to claim exempt for tax … Service (IRS) website as soon as it is available. The New York State Department of Taxation and Finance requires a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015DiNapoli: Local Sales Tax Revenue Growing Slowly
… Local sales tax collections in New York state grew by $177 million, or 2.4 percent, for the first …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyUse of Electronic Benefit Cards at Prohibited Locations
… electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable … or withdraw cash from a portion of their monthly benefits at participating automated teller machines (ATMs) and point … TANF funding from being used in any EBT transaction at a liquor store, gaming establishment, or adult-oriented …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… of Health (DOH) to provide health services under the state’s Medicaid program, made at least $6.6 million in … deceased doctors, according to an audit released today by State Comptroller Thomas P. DiNapoli. “These organizations … determine if the MCOs’ recoveries have an impact on the monthly managed care premium rate calculations, and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… efforts at improvement. This year’s report shows that some basic problems persist, and demonstrates the need for … Office of Children and Family Services $30,648 16% State Education Department $23,746 12% The state’s Prompt …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsOpinion 2000-4
… fixed amount over the same fixed period of time, would be paid to each qualifying employee. Prior opinions are … cash payments of $400 per month for 120 months. You ask, in light of the provisions of section 201(4) of the … , supra , as discussed herein. … Whether a school district can establish a termination pay program designed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Examination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-02-14.pdfNYSHIP: Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32)
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32.pdfLehman College: Controls Over Bank Accounts (Follow-Up) (2017-F-18)
To determine the extent of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank Accounts (2014-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f18.pdfMaximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2015-04-23.pdfTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… policy goals, such as reducing State government’s utility expenses, fostering investment in smart buildings, protecting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… to hospitals for mechanical ventilation services reported on APR-DRG (All Patient Refined Diagnosis Related Groups) … hours or more of mechanical ventilation services. Key Finding We identified $975,795 in overpayments on 32 … more of mechanical ventilation services was not possible. Key Recommendations Review the overpayments we identified and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-follow