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Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible … pools, beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The … for all facilities under DOH’s jurisdiction. While DEC and Parks facilities are not required to comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, issued on … We also recommended that United formally instruct Express Scripts to remit 100 percent of all rebate revenues …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… special education provider located in Westchester County, New York. The Center provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualSelected Aspects of the Pay for Success Program
… eligible inmates are randomly selected to be referred by parole officers to the employment services provided by the … number of inmates randomly selected and not referred by parole staff to the employment services provided by CEO upon …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Background HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of … programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … To determine whether the Development Authority of the North Country DANC provided …
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)
… Disabilities (2012-S-44) Office for the Prevention of Domestic Violence (2012-S-41) Division of State Police (DSP) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-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 Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in … To determine whether the costs reported by Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal …
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
… of minority- and women-owned business enterprises (MWBEs) in their contracts. State agencies and public authorities are … $25.9 million was overstated by $4 million (15 percent). In preparing reports to DED, the Authority did not make … adjustments for payments to MWBE prime contractors who in turn paid other MWBE contractors as subcontractors. The …
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
… Background Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education services to children with disabilities between the ages of three and five years. … Special Class and the Preschool Integrated Special Class (Programs) we audited. Key Findings We identified $39,050 in …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect pricing … improper payments for HIV tests, duplicate billings, and clinic, practitioner, and health home services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Improper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … Department of Health: Improper Managed Care Payments for Certain Medicaid Recipients ( 2010-S-66 ) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followTuition Assistance Program – State Financial Aid Program at Barnard College
… students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… made in our audit report, Unnecessary Medicaid Payments for Children at Voluntary Agencies (2010-S-47). Background … and procedures in place to ensure proper Medicaid payments for foster care children placed in voluntary agencies. The … (known as voluntary agencies) are enrolled in Medicaid. For these children, the State establishes a “Daily Child Care …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followManagement and Control of Employee Overtime Costs (Follow-Up)
… report, issued on August 17, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage and … proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent overtime reduction …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followOpinion 2002-10
… LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … or cultural property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; … and that requisite procedures are followed regarding due notice and a public hearing. Whether the property in question …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2000-12
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of relatives) GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 … Law §806, however, a town board may require in its code of ethics that town board members abstain from voting on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… district in commuting from their residences to the place where meetings of the board are normally conducted may … of a local official incurred in commuting to and from the place where his or her official duties are normally performed … board in commuting from his or her residence to the place where meetings of the board are normally conducted may …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-99-15