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Compliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid tolls, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsAssertive Community Treatment Program
… are licensed by the Office and operate throughout the State to provide services for up to 5,000 recipients. ACT … with the remainder being funded directly by the State. Key Findings The Office is not effectively overseeing …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… along with wage information from PayServ will enable the State to accurately track costs, bill customers for those … payroll pools should be submitted to OSC Bureau of State Payroll Services as soon as possible to limit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationCapital Program Revenue and Expenses
… (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred racetracks: Aqueduct … the racetrack properties (land and buildings) to New York State in return for a financial assistance package. In 2011, … According to NYRA’s Franchise Agreement with New York State (Agreement), a percentage of Resorts’ VLT revenues (Net …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesBorough of Manhattan Community College – Controls Over Bank Accounts
… adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were authorized and used only … the Vice President of Finance and Administration at each college to ensure that each bank account complies with … a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). … to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th … on crime and incidents to the Department. The inaccurate reporting included unreported incidents and incidents …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualInspecting Highway Bridges and Repairing Defects
… related deficiencies in a timely manner as required by State and federal laws. Our audit covered inspections … bridges. The Authority does not follow the New York State requirements for classifying, reporting and repairing …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… to report the incident to law enforcement and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the investigating law enforcement agency collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followCUNY Bulletin No. CU-727
… 1016.1 for assistance with employee address maintenance. Tax Information: The 2021 CUNY Nurses Health Specialty … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… made in our initial audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies … Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 95-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, 554: A city is not responsible for paying the cost of health care …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 88-63
… or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … for village) MCKINNEY'S UNCONSOLIDATED LAWS, §9134; COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … id .; see also Town Law, §27[1]). Article VIII, §1 of the State Constitution prohibits gifts and loans of municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… to OTDA for homeless housing was $2 billion or more for calendar years 2019 through 2022. Since 1996, the Westchester … for 100 adult families, serves over 250 families per year. Westhab is the single largest provider of these … Local Districts’ claim submissions must comply with OTDA’s Fiscal Reference Manual, which provides guidance on costs …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followTown of Butternuts – Accounting and Reporting (2016M-323)
… is located in Otsego County and had a population as of the 2010 Census of 1,786 residents. The Town is governed by an … in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several … include the equitable and proper allocation of sales tax revenues and correct the payment of prior years’ inequitable …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues … resident or nonresident Who does not qualify District employees Persons connected with the district Vendors or … with close or immediate family members who are district employees or service providers (see Avoiding conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeExternal Peer Review Results
… Auditors Association completed its external peer review of the Division of Local Government and School Accountability [pdf] . The peer review team concluded that the Division’s system of quality control has been suitably designed to provide the …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsSullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls … Sullivan County Community College is part of the State University of New York system. The College is governed by an … to servers, or consider other options for the server room’s location that would provide a more appropriate environment. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123