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Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… delay in the Treasurer providing a listing of fixed assets to the independent auditor for 2010 and 2011, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and 2014. … of his time in each year, the Department designated an alternate work location, where the employee spent 14 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDepartment of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 10,414 refunds totaling almost $36.7 million to the Department for follow up evaluation and appropriate … and/or false information 928 2,796,792 Taxpayer failed to report correct income 722 4,018,168 Taxpayer used a …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Background LFH, a not-for-profit organization located in Springville, New York, is an SED-approved provider of … with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education services to … from approximately 35 school districts located in three counties in western New York. The counties that use …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… 15 providers that we identified. Prior to program termination, Medicaid paid 9 of the 15 providers a total of … from the date they were charged with a crime to their termination date. The Department should assess whether these …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Online Claiming for Authorized Users (OUF)
… Claiming for authorized users allows trusted partners of the New York State Comptroller’s Office of Unclaimed Funds (OUF) to upload third party claims, such … include, for example, the New York State Department of Taxation and Finance, the New York State Department of …
https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-oufThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… special education provider located in Orange County, New York. Arc Orange provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… and certain expenses claimed on Wagner’s CFRs for the two fiscal years ended June 30, 2013. Background Wagner is a …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, … York. HTA provides preschool special education services to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s supervision. We found that … of the IIDs were installed in the cars of persons cited for alcohol-related motor vehicle violations and that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively … of OMH’s major programs is known as “supportive housing,” which combines affordable housing and varying levels of … scattered throughout the local communities as well as in multiple dwelling units. PCMH must file an annual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthEaster Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report … services, and many educational services throughout New York State. Easter Seals NY is authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualMedicaid Program – Optimizing Medicaid Drug Rebates
… accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background Hebrew Institute is a Brooklyn, New York, not-for-profit organization approved by …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualRetirees
… State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …
https://www.osc.ny.gov/retirement/retireesCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followNational Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability Assistance has met Federal … a subdivision of the U.S. Department of Health and Human Services (Health and Human Services). The Directory data is …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. CAFL is reimbursed for preschool special education services through rates set by … that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualTrain On-Time Performance
… Authority’s New York City Transit trains run on time, and whether actions are taken to address recurring … lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, … to address their causes and reduce their occurrence. In most cases, Subways took appropriate actions to address …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performance