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Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… generally did not use performance-based contracting to measure contractor performance and service quality. Twelve contracts of the 30 reviewed (40 percent) …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Low Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households … services, carbon monoxide detectors, chimney cleaning, as well as cooling assistance benefits. In FFY 2024, New York … The Low Income Home Energy Assistance Program commonly referred …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… or illness are compensated under programs covering both occupational and nonoccupational disabilities and sickness. … tracking its costs to administer the Workers’ Compensation Program (Program) and assessing these costs on participating insurance …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our … and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided by their employers. The …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Jowonio School – Compliance With the Reimbursable Cost Manual
… children with disabilities between three and five years of age. Jowonio is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 28
… Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … due on or before June 30, 2023 . For this certification, in addition to certifying the internal controls over the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationSelected Aspects of Bus Procurement
… two maintenance facilities. Officials explained that they try to replace buses on a 12-year cycle but were unable to do …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementIntroduction to IT Governance – Information Technology Governance
… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceLewis County – County Bridge Maintenance (S9-13-3)
… 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-s9-13-3Government-Wide Financial Data – 2021 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataWyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill … requirements. Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectGovernment-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataMedicaid Program – Improper Payments for Brand Name Drugs
… by directing pharmacies to “dispense as written” either in writing or electronically; otherwise, a generic drug … than generic drugs. Key Findings We identified $1,102,823 in Medicaid overpayments for brand name prescription drugs … processed and paid. Additionally, we identified $1,011,990 in potential cost avoidance associated with 27,455 Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsXV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … These vouchers will remain available for use after fiscal year end processing and will need to be resubmitted … a purchase order or have budgetary activity as part of fiscal year end processing. All expense reports (online and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXIII.8 Overview – XIII. Employee Expense Reimbursement
… Section Overview In addition to travel reimbursements, employees can be … can authorize payment of dues for staff members involved in professional organizations through the SFS Travel and … to the Business Unit should be clearly articulated in the justification. Memberships in an individual's name …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… parts. Medicare Part B helps pay for medical care provided in outpatient settings. Medicaid is a joint state and federal … received Medicare Part B services totaling $740 million in 2009. These services were provided in outpatient settings such as doctors' offices, clinics, and …
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)
… the Town’s finances, there is no way to be sure that all funds have been accounted for and used solely for Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the drug was recalled …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs