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Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)

… 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 … and did not deposit all moneys received intact and in a timely manner. The Board did not provide adequate … that the Clerk deposits all cash receipts intact and in a timely manner. Adopt written policies and procedures …

https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159

Examination of Official Station Designation

… designated the official station of a Department employee in calendar years 2013 and 2014. Background According to the … than any other work location). Such designation is to be in the best interest of the State and not for the convenience … designation of the official station for the employee in calendar years 2013 and 2014 was not made in accordance …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designation

Department of Taxation and Finance: Personal Income Tax

… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … action. Key Findings Reason for Stopping Refunds Number Taxpayer claimed refundable credits based on incorrect … 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-tax

League for the Handicapped – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by the League for the … services. LFH offers a range of services and programs to children with disabilities from birth through eight years …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manual

Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016

… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … in overpayments for an inpatient claim that was billed at a higher level of care than what was actually provided; and …

https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016

Online Claiming for Authorized Users (OUF)

… partners of the New York State Comptroller’s Office of Unclaimed Funds (OUF) to upload third party claims, such as … Trusted partners include, for example, the New York State Department of Taxation and Finance, the New York State …

https://www.osc.ny.gov/unclaimed-funds/claimants/online-claiming-authorized-users-ouf

The Arc of Orange County – Compliance With the Reimbursable Cost Manual

… reported on its CFR for the year ended December 31, 2013. In addition, we expanded our audit work to review certain … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … December 31, 2013, Arc Orange reported over $5.5 million in reimbursable costs on its CFR for four rate-based …

https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manual

Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual

… to a lease agreement, Wagner was only responsible for the payment of real estate taxes above the base year amount; …

https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manual

HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual

… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool special … education program: Preschool Special Education Itinerant Teacher (SEIT) services. Key Findings For the fiscal year …

https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manual

Oversight 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-follow

Administration of the Contract With the Postgraduate Center for Mental Health

… Purpose To determine whether the Office of Mental Health (OMH) is … the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-health

Easter Seals New York – Compliance With the Reimbursable Cost Manual

… services throughout New York State. Easter Seals NY is authorized by SED to provide preschool special education … Port Jervis, and Valhalla locations. Easter Seals NY is reimbursed for preschool special education services …

https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manual

Medicaid Program – Optimizing Medicaid Drug Rebates

… the period April 1, 2010 to December 31, 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … claims processing and payment system, eMedNY. Included in this information is a drug’s National Drug Code (NDC), …

https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebates

Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by the Hebrew … 2014. Background Hebrew Institute is a Brooklyn, New York, not-for-profit organization approved by SED to provide … full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) preschool special education …

https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manual

Retirees

… State and Local Retirement System NYSLRS and resources to help them review and update their benefit details …

https://www.osc.ny.gov/retirement/retirees

Compliance 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-follow

National Directory of New Hires Data Security

… has met Federal requirements for securing National Directory of New Hires data. The audit covers the period … of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by the …

https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-security

Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual

… Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its CFR for the preschool Special …

https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manual