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Quality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) … submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background … To determine whether the Division of State Police Division submitted timely a quality Internal …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationTravel Card Transactions
… was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development … provide the information necessary to reconcile the travel card bill and dispute potentially fraudulent charges. When …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsInspecting Highway Bridges and Repairing Defects
… are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsEfforts to Collect Delinquent Taxes
… adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, … the Program The Department’s mission is to efficiently collect tax revenues in support of State services and … adequate efforts in accordance with Department policy to collect unpaid amountsincluding taxes interest penalties and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT),¹ and Class III tribe/nation (tribe/nation). Commercial and VLT casinos are required to remit a percentage … casinos for oversight costs. The Commission had not billed commercial casinos for oversight costs. Key Findings An …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… IEP. We also assessed the time frames for students to commence receiving services and programs. The audit scope … that DOE was not adequately managing this process as it did not track or calculate its compliance with the required time frame for arranging services, nor did it calculate or track other critical performance measures …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… sector health insurance programs. NYSHIP covers over 1.2 million active and retired State, participating local … for the Empire Plan. This program includes the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members … with the Centers for Medicare & Medicaid Services (CMS) to ensure Medicare enrollment information is accurate so …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugImplementation of the Security Guard Act (Follow-Up)
… our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working as … with issuing registration cards for all security guard applicants who meet the requirements and are able to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … September 30, 2018. About the Program The Department of Health (Department) administers the State’s Medicaid program. … attention, as follows: $123.9 million in Medicaid managed care premiums was paid on behalf of 86,475 Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Equine Health and Safety
… 1, 2013. The law merged the Racing and Wagering Board with the Division of Lottery to form a single State agency. … operates the latter three under a franchise agreement with the State. The Commission also supervises seven … However, we found the Commission could better document daily operating policies and procedures; improve how incident …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyRockland County – Budget Review (B6-13-6)
… has been experiencing financial condition difficulties in recent years. The general fund deficit has increased from …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6City of Lockport – Budget Review (B22-1-8)
… debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, … total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included in the … owners who have filed petitions for tax assessment reviews are successful in reducing their real property …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Ethics Oversight (2020-MS-1)
… [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] … standards. Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1City of Troy – Budget Review (B18-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Housing for Seniors (Follow-Up)
… (SCHAP). The objective of our initial audit, issued on July 5, 2023, was to determine whether HPD and HDC … 2022. The audit reviewed a sample of four developments assisted through the SARA Program—HANAC Corona Senior … the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the Bronx—and one development assisted through the …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followNew York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
To determine whether CVS Caremark paid pharmacy claims under the appropriate plan for Medicarequalified Empire Plan members
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-planThree Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0915.pdfReport on the State Fiscal Year 2019-20 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2019
The Enacted Budget Financial Plan for State Fiscal Year (SFY) 2019-20 projects tax receipts will grow by $5.7 billion or 7.6 percent this year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2019-20.pdfReport on the State Fiscal Year 2018-19 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2018
Unexpectedly high personal income tax receipts and other factors resulted in a positive end to the State's last fiscal year with a General Fund balance of $9.4B
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2018-19.pdfReport on the State Fiscal Year 2016-17 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget Financial Plan reflects the State’s commitment to increase funding for education, health care, transportation
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2016-17.pdf