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Train On-Time Performance (Follow-up)
… two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit … calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) was well below the goal of 91.9 … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followReporting of Billboard Income (Follow-Up)
… assessors were verifying the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue … in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that … usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both years. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followManagement of Energy Consumption (Follow-Up)
… officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals … made in our initial report. OCFS has developed and implemented a centralized plan to reduce energy … Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followState Police Bulletin No. SP-125
… Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. Questions regarding PBA dues and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andLaSalle School – Compliance With the Reimbursable Cost Manual
… we audited. Key Findings LaSalle claimed $433,968 in personal service and other than personal service costs (OTPS) … documented staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualFire Island Union Free School District – Claims Auditing (2023M-114)
… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … claims totaling $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Medicaid Program – Overpayments of Ambulatory Patient Group Claims
… claims because of deficiencies in the claims processing and payment system. The audit covered the period December 1, … Claims are reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the … all-inclusive reimbursement model. The patient's condition and complexity of service were not factored into the claim …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are reimbursed based on patient condition and complexity of … including rehabilitation services. Of this amount, payments totaling $614,260 were made for the same medical …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsFire Protection Contracts
… protection contracts between incorporated fire companies and fire districts, towns or villages. Memo Bill Text Status … protection contracts between incorporated fire companies and fire districts towns …
https://www.osc.ny.gov/legislation/fire-protection-contractsLocal Government Interactive Data
… interactive data visualization allows the public to view and analyze a tenyear window of New York State local …
https://www.osc.ny.gov/local-government/interactive-dataXI.11 Overview – XI. Procurement and Contract Management
… This section provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. 03/19/2012 … This section provides information related to unique requirements and specific contract transactions not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overviewLake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialValue Pharmacy, Inc.
… Value Pharmacy, Inc. … On January 28 2015 the Office of the State Comptroller commenced an audit of Medicaid payments made to Value Pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2019/03/27/value-pharmacy-incFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board … provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightIX.7.K Record Retention – IX. Federal Grants
… and access to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for … A copy of the grant application. The grant award document. All grantee requests for funds. Copies of grant expenditure and disbursement records. All notice of grant adjustments. Copies of all correspondence …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionResearch Vendor Information
… information resources that a State contracting entity may find helpful when completing a vendor responsibility review. … information resources that a State contracting entity may find helpful when completing a vendor responsibility review …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationTown of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our recommendations. Appendix B includes our comments on the officials’ response. … Determine if Town of Hempstead …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a … the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s … Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020