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Quality of Internal Control Certifications (Follow-Up)
… reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of the 12 … where Internal Audit units had not had a periodic external quality assessment as required by audit standards; where …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followUnity House of Troy – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education services through rates set by SED. The reimbursement rates are based on financial information, … Unity reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… Data Security (2016-S-27) The office has taken actions to comply with the federal requirements for securing … seven requirements. Two requirements were not applicable due to current practices at the office and modifications of …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
Determine the extent of implementation of 3 recommendations included in our initial audit report Payments for Fraudulent and Improper Claims Submitted by Davis
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
Determine extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield Selected Payments
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… its confidentiality, integrity, and availability. Almost two years after the transition of services, ITS still does …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… integrated programs to disabled children between the ages of three and five years. During the 2012-13 school year, … serviced about 110 students. The New York City Department of Education (DoE) refers students to Milestone based on … and properly documented. SED reimburses DoE for a portion of its payments to Milestone based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings … continue efforts to help homeowners and stem the spread of foreclosure-induced blight.” Foreclosure filings rose … rapidly after the housing bubble burst and the recession of 2008-2009 took hold. Between 2006 and 2009, the number of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsUnderstanding the Audit Process
… position or factual differences; this written response is appended to and issued with the final report. Agency … Action: Within 180 days after the final report is issued, auditee reports to the State Comptroller the … as part of our efforts to ensure taxpayer money is spent wisely and well. Those engagements follow a similar …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processComptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … officials have consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by … approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 through … of December 31, 2012, Finance had a total of $295,394,265 in two accounts. Key Findings Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… education integrated preschool classroom within its early education center. Elmcrest is authorized by SED to … The ineligible costs included: $18,264 in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in overstated expenses that resulted from …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, Brookville reported approximately $72.2 million in reimbursable costs for the audited programs. During the … fiscal years ended June 30, 2014, we identified $1,089,215 in reported costs that did not comply with the Manual’s … recommend such costs be disallowed, as follows: $305,207 in administrative costs for services to Brookville that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1053
… Purpose To notify agencies of the availability of the 2010 Form W-2 Wage and Tax … employee requesting a replacement W-2 and click on Search. When the W-2 Reprint page opens, confirm the correct … the current employee address. OSC recommends that agencies do not use a window envelope, as the employee’s Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1053-automated-process-reissued-2010-form-w-2-wage-and-tax-statementSelected Financial Management Practices
… in Manhattan. The Trust has authority over the planning, construction, operation, and maintenance of the Park. Under …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesCapital Planning
… Interest New York State Canal Corporation: Infrastructure Inspection and Maintenance (2014-S-45) Albany Port District …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningService Credit – Divorce and Your Benefits
… service credit, whether purchased or given because of a State-enacted retirement incentive, may also affect the … formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service … Social Security Law [RSSL]). Members who retire under a State-enacted retirement incentive may also receive …
https://www.osc.ny.gov/retirement/members/divorce/service-creditCompliance With Payment Card Industry Standards (Follow-Up)
… ). About the Program The City University of New York (CUNY) – the nation’s largest urban public university – … New York City’s five boroughs. As of April 2021, CUNY offers 1,400 academic programs, 200 majors leading to … a half million students in a single integrated system. CUNY’s Central Office is responsible for issuing various …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followCity of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a financing source in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7