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Reporting and Utilization of Bias Incident Data
… Purpose To determine whether the New York City Police Department … whether NYPD officers receive sufficient training to enable them to identify and handle all possible bias …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataContract with EBSCO Subscription Services, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three … books, journals, magazines, and other literary materials to State agencies, political subdivisions, and other …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followMedicaid Payments for Excessive Dental Services (Follow-Up)
… Purpose To determine the extent of implementation of the six … limits (i.e., cleanings and oral evaluations provided to the same recipient more times than is allowed during a …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine … as none of the schools maintained required cash journals to document GSF activity, and we found instances where GSF …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… audit report, Overpayments for Services Also Covered by Medicare Part B (2010-S-50). Background Many of the State's Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… Purpose To determine the extent of implementation of the five … Medicaid managed care payments and strengthen efforts to oversee and monitor Medicaid managed care enrollments. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followTuition Assistance Program – State Financial Aid Program at Barnard College
… students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… Purpose To determine the extent of implementation of the five … (Department) had adequate policies and procedures in place to ensure proper Medicaid payments for foster care children …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followManagement and Control of Employee Overtime Costs (Follow-Up)
… Purpose To determine the extent of implementation of the four … overtime reduction goal established in its 2010 budget to the Governors of New York and New Jersey. Finally, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… Purpose To determine the extent of implementation of the eight … Authority generally did not follow required procedures to ensure that the acquisition of vehicles and heavy …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes … adequately, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-64
… REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Dual Employment
… Purpose To determine whether Unified Court System (UCS) employees who … at each job. The audit covered the period April 1, 2010 to March 31, 2012. Background UCS' mission is to promote the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCollection and Use of Oil Spill Funds
… of the Laws of 1977 established the Oil Spill Fund to pay for the cleanup and removal of petroleum spills. The statute … Comptroller administrative and operational responsibility for the Fund as well as the duty to review and process all cleanup bills submitted for payment. The Department is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 91-4
… FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting equipment to joint fire district … include the village. You state that obligations issued by the village to finance several pieces of the apparatus are …
https://www.osc.ny.gov/legal-opinions/opinion-91-4New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center … supplies. Our audit covered the period July 1, 2011 to November 21, 2013. Background New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andMTA-NYC Transit Medical Assessment Centers
… The MTA has six operating constituent agencies; two of them, MTA Bus Company (MTA Bus) and New York City Transit … which requires medical assessments for a broad selection of its employees. For example, bus drivers at MTA Bus are … as $360.22 at a depot that paid for a workday at overtime rates or as little as $86.28 at a depot that paid for three …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… they are not performed in a timely manner to ensure that, at a minimum, they meet the established goal of 80 percent. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid by … (ACS). To accomplish our objective, we matched a file of tax year 2015 personal income tax returns processed by the Department to the subsidized day …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit