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Personal Income Tax Refunds
… in the following table: Reason for Stopping Refunds Number of Refunds Dollar Value of Refunds Taxpayer claimed … refundable credits based on incorrect information, such as fake or inflated number of dependents or understated income 7,465 $24,766,106 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsChautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for the period … Director of Facilities and Operations did not ensure the gates surrounding the unleaded gasoline fuel tank were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … deceased per various government records. We also found a subsidy paid to one household after the adopted person had … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Objective To determine the extent of implementation of the four … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureNiagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Sodus Center Fire District – Board Oversight (2017M-108)
The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through March 13 2017
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Vacancies at the Clinton Towers Mitchell-Lama Housing Development
… to middle-income families. The New York City Department of Housing Preservation and Development (HPD) is the nation’s … mission is to promote the construction and preservation of affordable, high-quality housing for low- and … and preservation, and ensuring sound management of the City’s affordable housing stock. In New York City, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… the implementation status of the 12 recommendations made in our initial audit report, Medicaid Drug Rebate Program … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… designated with modifier code 59 that were not distinct and independent from other services provided on the same day. … the NYSHIP program and contracts with UnitedHealthcare (United) to process and pay medical and surgical claims for … HealthCare - Certain Claim Payments for Evaluation and Management Services (2010-S-67) … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Accountability for Traffic Ticket Surcharges
… adjudication function. There are currently ten TVBs, eight in New York City and one each in Rochester and Buffalo; each is responsible for processing … audit period, the Department reported over $341 million in revenue collected from the TVBs, including about $147 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesDisposal of Electronic Devices
… devices. Agencies may dispose of electronic devices on their own; however, the Office of General Services (OGS) … Division had no record of what information may have been on these missing drives and it is unclear whether they had … misplaced. We also could not locate 18 servers listed on the inventory records. Subsequently, the Division provided …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… (FFS) or managed care. We issued our initial audit report on September 17, 2020. The audit objective was to determine if improper Medicaid payments were made on behalf of recipients with multiple CINs where at least one … the audit identified $47.8 million in Medicaid payments on behalf of recipients with multiple CINs, as follows: $32.6 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… of Health (Department) administers the Medicaid program in New York State. Health care providers bill Medicaid for … to Medicaid recipients. Medicaid payments are based, in part, on procedure codes reported on claims that indicate the services provided. In certain instances, providers must include a modifier code …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… amounts that should have been charged for special items. We made three recommendations to Empire to recover the overpayments we identified and implement certain controls to ensure that … considerable progress in implementing the recommendations we made in our initial audit report, which included …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughParking Structures (2017-MS-3)
… [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . … engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with … and dispositions of identified needed repairs and update as necessary. Ensure operational elevators are inspected, as …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0