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Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… office collected and reported cash amounting to $3.6 million. Each Department used a different process to … computer forms and printed on multi-use paper with numbers that were handwritten. Furthermore, one of the Departments did not maintain logs of the permit numbers issued. Key Recommendations Develop centralized …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2010 through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followSelected Programs to Assist Businesses in New York City
… of up to $3,000 to businesses in the Superstorm Sandy flood zone to prepare for emergencies. During the period … could be electricity and/or gas. For CAs and SBAs, SBS did not keep complete records of the visits and the … recommendations made to the business, and, in some cases, did not contain the name of the business receiving the …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… and special meetings for each of the domestic companies in the Fund’s public equity portfolio, as well as those of select non-U.S. companies. In 2023, the Fund cast more than 30,900 votes at 3,235 public … have been taken to address a lack of diversity, may result in the Fund withholding support from incumbent nominating …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… implementation status of the eight recommendations made in our initial audit report, Eye Care Provider and Family … to obtain Medicaid benefits. The State paid $68,483 in medical benefits on behalf of the owner and the owner’s … to gain eligibility. The Provider received over $22,000 in improper Medicaid payments for claims with inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid provides … recipients are also enrolled in Medicare. Under Medicare Part C, also known as Medicare managed care or Medicare … benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies offering Medicare …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followPublic School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) is the largest school district in the country and serves about 1.1 million students in over 1,800 schools. Ensuring the safety of those students, … New York State’s Safe Schools Against Violence in Education Act (SAVE Act) requires public school districts …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance with Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the three recommendations included in our initial audit report Compliance with Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… information to the Department of Financial Services (DFS) in electronic format by November 1, 2021; DFS was required to post the information on its website by … to send any updates, revisions, and new information to DFS annually by November 1 for posting. Numerous State …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… to test new drugs and to study cellular functions, and in various industrial applications to protect food and blood … and regulation of radiation and radioactive materials in New York State, outside of New York City. To fulfill these … showed facilities were, at the time of inspection, not in compliance with established standards. Further, for 33 of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andMedicaid Program – Oversight of Health Homes
… the Program The Health Home Program (Program), implemented in New York in January 2012, is an optional benefit under the Medicaid … social and economic barriers to care, engaging people in the behavioral and general medical care needed to stay …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followUnited HealthCare – Empire Plan Drug Rebates
… program between January 1, 2008 and December 31, 2013. In accordance with the contract, United is required to … and collection of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) … 31, 2013, United credited the Department for $139 million in revenue derived from agreements with the five drug …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… Objective To determine the extent of implementation of the … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, local … Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followUtilization of the Arch Street Yard and Shop Facility
… Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it … Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… October 1, 2015 through December 31, 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to … federal expenditures for Medicaid prescription drug costs. In January 1991, New York’s Medicaid program began requesting … to the manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plans