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Length of Service Award Programs (2014-MS-1)
… ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , East Greenbush Fire District No. 3 … No. 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and municipalities were … with GML. Ensure volunteers receive LOSAP service credit when they have earned at least 50 points. Ensure that points …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… of our audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for … the period January 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital health care costs in the eight counties …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Port Jefferson Union Free School District – Information Technology (2014M-039)
… adding, changing or deleting a vendor. District officials have not adequately secured all of its IT hardware. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mMedicaid Program – Improper Payments for Brand Name Drugs
… To determine whether Medicaid made improper payments for brand name drugs. The audit covered the period from July 2016 through … Findings We identified $1,102,823 in Medicaid overpayments for brand name prescription drugs where generic drugs were …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Many Medicaid nursing home recipients have income from Social Security, pensions and other sources to offset the cost of their nursing home care. This is referred to as net available monthly income (NAMI). New … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from April 1, 2008 through March 31, 2011. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
… prices, and received the quality and quantity of lights, heaters and generators it procured during its … DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable heaters, and 811 generators to ensure … maintain sufficient records to show it received all the lights, heaters and generators it paid for or to adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established … provided an independent review of the payroll process by reviewing and certifying the final payrolls. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Introduction to IT Governance – Information Technology Governance
… amount of resources into their information technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … inappropriate and wasteful use. Protecting IT assets is especially important given the ongoing and escalating …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceLewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3XV.4 Overview – XV. End of Year
… . State Agencies will not have the ability to process vouchers or expense reports in the Statewide Financial System … Calendar for the projected FYE blackout period dates. All vouchers, including any vouchers charging appropriations that are scheduled to lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewWyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… in personal service costs, consisting of $20,003 in salaries and $1,994 in fringe benefits for compensation to an … that exceeded 1.0 full-time equivalent, and $3,024 in salaries and $391 in fringe benefits for executive … related, $933 in costs for meals provided at meetings for staff, and $45 in gifts. Key Recommendations To SED : Review …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC … the Program CDG is an SED-approved, for-profit provider of preschool special education services to children with … reported costs must comply with SED’s Reimbursable Cost Manual (RCM) requirements. For the reporting year ended …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the Program … St. Anne is an SED-approved, not-for-profit private school located in Albany that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing … (NELAP). ELAP standards conform to standards NELAC adopted for implementation in July 2003. ELAP issues certificates of … and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, ELAP had 468 approved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The … certain individuals and families with low incomes. People who qualify for both Medicare and Medicaid are referred to as … while Medicaid is the secondary payer. Usually, Medicare pays 80 percent of the charges for approved Part B services, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Best Practices – Information Technology Contingency Planning
… procedures. It should include the frequency and scope of backups, the location of stored backup data, the specific method for backing up and any other important details relating to …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0