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Heat and Hot Water Complaints
… of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of … collection of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal … well-maintained, which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact … job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed … reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followSecurity Over Electronic Protected Health Information
… Purpose To determine whether the Roswell Park Cancer Institute (Institute) is properly … its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. … To determine whether the Roswell Park Cancer Institute …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationWage Theft Investigations (Follow-Up)
… claim was received. We also determined the Department’s Workforce Protection Management system did not provide … distribution by having its upstate districts conduct mail/phone investigations for the New York City area, where … reviewed by upper management. These reports provide key statistics regarding caseload and investigations completed. …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… fee-for-service (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, 2014 through June 30, 2019. … care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should not pay claims …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesAccounts Payable Advisory No. 31
… and transmission charges when processing utility invoices for payment Guidance : It has come to our attention that some … and will position NYS to obtain the best pricing for future commodity purchases. Business Units are advised … with the charges separated. Please see the table below for account codes relating to commodity and transmission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… building project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt issued to finance construction is based on contingencies such as the sale of the two existing fire stations, continuation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about $34,100 higher than reported on …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overNassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County … being signed by the County Executive and determine the cause of the delay and identify corrective actions needed to …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Emergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used … Emergency Service Communication Surcharges 2017MS4 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268King Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingPolice Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, … other items. Securing and maintaining the integrity of property until its disposition is a critical element of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current enrollment of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Delaware County – Court and Trust Funds (2022-C&T-2)
… Office. 2 Security interest in property filed to ensure payment for contracted services rendered on the property 3 When the whereabouts of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Village of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3