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License Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Clinton County, New York. Adirondack provides preschool … year ended June 30, 2014, Adirondack reported $1.1 million in reimbursable costs on its CFR for the rate-based preschool … the fiscal year ended June 30, 2014, we identified $37,643 in ineligible costs that Adirondack reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Pratt Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), with … Design in Wilmington, Delaware. Pratt serves approximately 4,700 students, and tuition for full-time study is about … 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that were paid to Pratt on behalf of 803 …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteFred S. Keller School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Palisades and Yonkers, New York. FSK provides preschool … years ended June 30, 2014, FSK reported over $21.2 million in reimbursable costs on its CFRs for five rate-based … three years ended June 30, 2014, we identified $455,117 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … Village officials to obtain professional services through a competitive process. Ensure purchases subject to the … and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Review of Credit Card Expenses at Finger Lakes DDSO
… worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoNY-Sun Incentive Program (Follow-Up)
… monitored for timely completion and inspected for quality assurance, and that deviations from policy are properly …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followBornhava – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were properly calculated, … To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… of the Empire Plan. Evaluation and Management (E/M) billing codes are divided into broad categories, such as … consultations. Within each category, there are different billing levels (e.g., level 1, 5-minute visit and level 5, … the level billed, the greater United’s reimbursement. Billing for a higher level of care than the service actually …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … offered at fixed-base amusement parks, the New York State Fair, and the many county fairs operated across the State are … Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in … services to children with developmental disabilities. ECLC is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTuition Assistance Program – LIM College
… certifying students for State financial aid. Background TAP is the largest student grant program administered by the … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, our tests did … Assistance Program at LaGuardia Community College (2013-T-4) Higher Education Services Corporation/State Education …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… the period April 1, 2018 through September 30, 2018. About the Program The Department of Health (Department) … with Medicaid policies. By the end of the audit fieldwork, about $8.2 million of the improper payments had been …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Capital Program Revenue and Expenses (Follow-Up)
… with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background Newmeadow, a not-for-profit organization … rates set by SED. These reimbursement rates are based on financial information, including costs, that Newmeadow …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the … students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State financial aid … To determine whether College of Westchester complied with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… reduce pre-trial detention of suspects, remove mandatory prison terms for certain low-level felonies and provide …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightVillage of Skaneateles – Claims Auditing (2024M-68)
… claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While … invoices and/or receipts). When claims are not properly audited, paid without approval, or not properly supported to … claims were adequately supported appropriate and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up) (2023-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f23.pdfPatient Safety Center Activities and Handling of Revenues (Follow-Up) (2023-F-16) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f16-response.pdf