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Mission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of … Public Authorities Reform Act (Act) included requirements to increase the transparency of operations of public authorities. The Act requires public authorities to develop a mission statement and performance measures for …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresChild and Dependent Care Credit
… Purpose The objective of our examination was to identify potentially inappropriate Child and Dependent … York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax year … personal income tax returns processed by the Department to the subsidized day care files provided by OCFS and ACS. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the … Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Purpose To determine whether Medgar Evers College complied with the … Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … payments, including: $6,329,458 in questionable payments for claims that were not subjected to the appropriate edits …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Churchill School and Center – Compliance With the Reimbursable Cost Manual
… to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; … Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) … Education Department: Special Education Associates, Inc. - Compliance With the Reimbursable Cost Manual (2010-S-31) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualReal Estate Portfolio
… Purpose To determine whether the Niagara Frontier Transportation … a value for those holdings, and determined the need to either hold or dispose of properties, and whether it has disposed of real property on terms beneficial to the State. The audit covers the period January 1, 2010 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child … New York, provides preschool special education services to children with disabilities who are between the ages of … financial information, including costs, that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie … corporation created under Public Authorities Law §3626 to manage the Erie County Medical Center health network. … audit period, ECMCC offered two incentive programs to certain MC physicians — the Performance Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsAccounts Payable Advisory No. 71
… Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments Subject to Federal Reporting Guidance : The Internal Revenue Service … revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two … in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the Program New York's Farm-to-School Program (Program) was established to increase … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The … to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCompliance With Jonathan’s Law (Follow-Up)
… Objective To assess the extent of implementation of the three … or OPWDD). Jonathan’s parents attempted multiple times to obtain information concerning several unexplained … facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other qualified persons’ …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followAccess Controls Over Selected Critical Systems (Follow-Up)
… Objective To assess the implementation of the two recommendations … owns approximately 60 computer systems, which are used to support its activities. OCFS’ system infrastructure is … that is considered confidential but is necessary to support the programs and services that OCFS provides to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten … Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties … classes for property in New York City: Class 1 covers one- to three-unit residential properties; Class 2, residential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… Objective To determine the extent of implementation of the five … care program for individuals whose income was too high to qualify for Medicaid. This program was eliminated … 1, 2015 and the majority of FHP enrollees transitioned to the Medicaid program. Managed care plans (Plans) receive …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andOversight of Passenger Safety (Follow-Up)
… Objective To determine the extent of implementation of the four … including transporting clients from OPWDD-run residences to service providers or medical appointments. Within the New … for overseeing 115 State-run residences. According to OPWDD and information obtained from OGS, as of October …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followMonitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five … policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate non-medical support … To assess the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the … some exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to the State. New York's sales tax is imposed at a rate of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR … of Staten Island (about 14 miles) from St. George Terminal to Tottenville. SIR’s management oversees capital projects at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-follow