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Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About the Program In 1990, Congress created the Medicaid Drug Rebate Program, … extent of implementation of the two recommendations made in our initial audit report Maximizing Drug Rebates for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followHealth and Safety of Children in Foster Care (Follow-Up)
… our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … functions required to protect the health and safety of foster children. For example, we found that ACS did not have … our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… (DEC), through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Extended Producer … environment; however, it only covers the collection and recycling of rechargeable batteries weighing less than 25 … batteries must also be removable from the device prior to recycling. Call2Recycle (C2R) – an existing rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followMental Health Education, Supports, and Services in Schools (Follow-Up)
… included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followControls and Management of the Unemployment Insurance System (Follow-Up)
… our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3 ). About the … in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a … Act, also enacted in March 2020, created temporary unemployment programs such as Pandemic Unemployment …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSelected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… period from February 2019 through August 2022. About the Program The Department is responsible for the confinement and … the ability to purchase Department-approved music, videos, e-books, and other media; and the opportunity to … preloaded applications, such as educational material, videos, e-books, music, and games. While the static and law …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) … To determine whether the 20 reduction in energy use required by Executive Order 88 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … recommendations to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … after the first case was identified, COVID-19 infection and death rates among New York State nursing home residents …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Project Tracking Systems and Economic Assistance Program Evaluations Report 2019S48
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followMaintenance, Inspection, and Testing of the Event Recorder System
… objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects its Event … objectives of our audit were to determine whether the the Long Island Rail Road maintains and inspects its Event …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … as office visits, outpatient surgery, diagnostic testing, physical therapy, and chiropractic services. Evaluation and Management …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Interoperable Communications Grants (Report 2016-S-90 ). Background Our initial audit report, issued on July 18, … of Statewide Interoperable Communications Grants ( 2016-S-90 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followSelected 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-followAshville Fire District – Procurement and Board Oversight (2025M-81)
… of Commissioners (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide … of commissioners must purchase equipment in accordance with State statute and the fire district’s purchasing policy … that were subject to competitive bidding requirements and with a combined total purchase cost of $796,200. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… public trust. Accurate and timely records are essential for establishing financial accountability and proper … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $206,086. Audit … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… [read complete report – pdf Audit Objective Did DeRuyter Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings … that were carried forward from 2013. Annual financial reports were not filed with the Office of the State … The Board was not provided with adequate monthly financial reports and did not annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46