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Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12 ). About the Program The … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Oversight of Weights and Measures Programs
… on areas of highest risk to consumers and producers. Our site visits to seven municipalities found most of them did …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Center - The Research Foundation for the State University of New York (ICLC) on its Consolidated Fiscal Reports (CFRs) … to children with disabilities who are between the ages of three and five years. During our audit period, ICLC … Special Education Itinerant Teacher programs. For purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $624,868 in personal service costs and $149,254 in other than personal service costs, as follows: $194,438 in lump sum bonuses that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… the Manual. These costs included: $433,588 in non-personal service costs, which consisted of $224,430 in unnecessary … in non-reimbursable purchases; and $21,529 in personal service costs, which consisted of $14,709 for work that was …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualReporting of Billboard Income
… Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … RPIE. Our audit period included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the … the Division, in part, relies on the accurate submission of an RPIE from the owners of income producing property. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were … The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were … March 4, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Mission Statement and Performance Measures
… to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority … The Authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… were assigned there and receiving overtime. At one work site for the Subway Stations Rehabilitation project, we …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsInspecting Highway Bridges and Repairing Defects
… bridges and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an … there is no danger of structural failure or collapse. If Red or Safety Flags are so serious that immediate attention … Instead, it labeled them as Immediate Conditions (Red Flag), Priority Conditions (Yellow Flag), and Safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… $1,062,157 in OTPS costs related to non-approved SEIT sites. The ineligible costs include mortgage interest, depreciation, and other costs related to 20 sites that were not approved by SED; $683,915 in non-program …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … the 2013-14 school year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for … June 30, 2014, ERCDC reported approximately $4.9 million in reimbursable costs for the audited cost-based programs. In …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… required general summary reports, which are supposed to account for all of ESD’s active economic development programs …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal service (OTPS) costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Susan E Wagner …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualMaintenance and Inspection of Event Recorder Units (Follow-Up)
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of the train equipment and technical … compliance with its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-follow