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Audit of the Tuition Assistance Program at Dowling College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 2,152 students. We reviewed a sample of 125 randomly selected TAP awards paid to 123 students as … one student who had not declared a major by the beginning of her junior year. SED and HESC agree with the audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board (Shorefront) complied with the prevailing … its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the period from … To determine whether the Shorefront Mental Health Board Shorefront complied with the prevailing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The … To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bCollege at Buffalo – Selected Employee Travel Expenses
… of our analysis, we examined the travel expenses for one College at Buffalo (College) employee whose expenses were amongst the highest in … years of travel expenditures totaling $127,095 because the College was not required to and did not maintain records …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … Assistance Program (TAP) awards. Background Plaza College (Plaza) is a private postsecondary educational … To determine whether Plaza College complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeCompliance With Payment Card Industry Standards
… Regional Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our … as a method of payment, such as the Authority, must comply with the Data Security Standards (DSS) established by the PCI … to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsSummit Security Services, Inc. (Summit)
… to determine whether individuals who performed security guard and fire safety director services at three New York … contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided at the … provided by Bestworth are qualified to provide security guard services and respond, as appropriate. Recover funds, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitMedicaid Program – Improper Payments for Brand Name Drugs
… the period from July 2016 through January 2022. About the Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers medically necessary prescription and …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s … Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. When these …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareState Agencies Bulletin No. 2063
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2063-certification-licensure-and-exam-fee-reimbursement-clefr-2022State Agencies Bulletin No. 1956
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As such, it is supplemental taxable … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Contract Advisory No. 16
… Guidance: State agencies must require State contractors providing consultant services to report annually … the Form Bs received to ensure that all consultant contractors have provided the requisite reporting and used … State Consultant Services Contractors Annual Employment Reports Due May 15th …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
Caledonia Fire Department Internal Controls Over Financial Operations 2013M356
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. The District … cards. The Board’s audit of claims was largely ineffective and the Board did not properly supervise the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. Background The … controls over the Districts financial operations for the period January 1 2011 to August 23 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCayuga County – County Bridge Maintenance (S9-13-4)
… on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square miles and has … available and completed fiscal years from 2002 through 2011, the County had an average of seven flags (the number of … We examined all 48 flags issued during the period 2007 to 2011 to review for timely responses and/or actions on behalf …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees … million for the highway fund. Key Findings The Board did not develop hiring policies and payroll procedures for … Highway employees were paid $1,413 for time not worked when they left work earlier than their scheduled time, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051City of Amsterdam – Budget Review (B24-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2024-25 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197