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Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
To assess the extent of implementation of the five recommendations included in our initial audit report Payments by Empire BlueCross for Hospital Services for Ineligible Members Report 2019S32
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… C, managed care companies administer Medicare benefits and offer different health care plans (referred to as … Plan, Medicaid is generally the secondary payer and reimburses providers for financial balances not covered by the Plan (typically deductibles and coinsurance). Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… the federal health insurance program for people age 65 and older and people under 65 who have certain … and copayments). We issued our initial audit report on September 10, 2018. The audit objective was to determine … the Department of Health (Department) lacked sufficient controls to detect and prevent such claims. Three providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followCity of Amsterdam – Budget Review (B24-5-5)
… an independent evaluation of the Citys proposed budget for 202425 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Oversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) measured the effectiveness of the obesity and diabetes prevention programs in meeting … their goals and whether it provided effective oversight of its service provider contracts to ensure claimed expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, unless it is still under warranty. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followMedicaid Program – Optimizing Medicaid Drug Rebates
… To determine whether the Department of Health (Department) is maximizing revenues from Medicaid drug rebates. The audit … to Medicaid enrollees through claim information that is submitted to the Department’s Medicaid claims processing … and payment system, eMedNY. Included in this information is a drug’s National Drug Code (NDC), which is a unique …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesImplementation of the Dignity for All Students Act
… policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … (excluding New York City) reported 19,410 incidents statewide under DASA. Also, the Department recently revamped … some DASA incidents or may not be reporting them at all. In addition, several schools were not able to identify …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Excessive Medicaid Payments for … ended June 30, 2009, we identified about $600 million in Medicaid payments that could have been avoided had the … pace with other states’ efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the appropriate … 1, 2011 to June 30, 2014. Background Riverbank State Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsCyber Incident Response Team (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Cyber Incident Response Team … To assess the extent of implementation of the two recommendations included in our initial audit report Cyber Incident Response Team …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followCompliance With Executive Order 95 (Open Data)
… of State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable … Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and … the Department of State is complying with Executive Order 95 including providing in a timely manner publishable State …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Street and Sidewalk Cleanliness (Follow-Up)
… (Report 2019-N-1 ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to monitor the cleanliness of NYC’s streets and sidewalks, including: Scorecard Ratings created by the NYC Mayor’s Office of Operations (Operations); NYC311 service …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Access Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) … management over critical systems are sufficient to minimize the various risks associated with unauthorized … To determine whether Hudson River Valley Greenways HRVG …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementPipeline Safety Oversight (Follow-Up)
… ). Background New York State’s pipelines transmit, gather, and distribute gas and other hazardous liquids (crude oil, refined petroleum products, and other highly volatile, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followDistribution of Utility Arrears in New York State
… impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant … impact of the devastating job losses incurred during the early months of the COVID19 pandemic is a significant …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-state