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Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued … accounts Key Finding Finance officials have made progress in correcting each of the problems we identified. Of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followOrange County Community College – Information Technology and Financial Activities (2017M-111)
… has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 … not adopt adequate IT policies that address appropriate computer use and security or provide training on policies, … protected, backups were not adequately maintained and a disaster recovery plan has not been established. The …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… of three and five years. Pursuant to the State Education Law, providers such as Bright Start are reimbursed by … other than personal service costs, such as vehicle and food expenses, and $246 in personal service costs for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Circle of Friends … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualOversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law … In addition, DANC administers several State-funded loan programs that promote job creation and affordable … provided appropriate oversight for procurements and the loan programs, having established policies and procedures and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsWage Theft Investigations (Follow-Up)
… reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followQuality of Internal Control Certifications (Follow-Up)
… Renewal (DHCR) (2012-S-31) Office of the Medicaid Inspector General (OMIG) (2012-S-46) Office of Mental … and Historic Preservation (OPRHP) (2012-S-49) Office for People with Developmental Disabilities (2012-S-44) Office …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Starting Point’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualCompliance With the Clery Act (Follow-Up)
… included in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, … York (SUNY) to develop strategies to enhance compliance with the Clery Act and to investigate and correct errors and discrepancies in statistics to ensure compliance with the Clery Act. Key Finding SUNY officials have made some …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… care needs. The New York State Controlled Substances Act (Act) was enacted to combat the illegal use of controlled … six audit recommendations, five were implemented and one was partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followSelected Aspects of the Migrant Education Program (Follow-Up)
… contained three recommendations to the Department to expedite the Service Delivery Plan update; develop methods to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/selected-aspects-migrant-education-program-followHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… participation goals were less than the goal established by the Law, as otherwise required per DED regulation. The … to prime contractors totaling $37.8 million was overstated by $9.2 million (24 percent), and a judgmental sample of … for non-construction professional services, although it made payments to MWBEs in this industry segment. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that Astor reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, 2012. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs reported by the Early Childhood Education Center …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… initial report Group Health Incorporated: New York State Dental Program - Payments for Scaling and Root Planing … 1, 2005 through December 31, 2008. New York State provides dental insurance benefits to certain State employees and … contracts with Group Health Incorporated (GHI) to process dental claims on behalf of the State. Emblem Health is the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… Purpose To determine the extent of implementation of the four … made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial … enrolled in both Medicaid and Medicare (commonly referred to as "dual-eligible"), Medicare is the primary payer and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-follow