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Selected Procurement and Contracting Practices
… lacked required documentation to demonstrate that the price was reasonable. In some cases, campuses need to be more … Enhance efforts to encourage campuses to identify, share, and adopt common best practices to manage costs and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesTrain On-Time Performance
… the Metropolitan Transportation Authority’s New York City Transit trains run on time, and whether actions are … The Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s website lists …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… in our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our … on the status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) … and their dependents. The Department contracted with United to administer the NYSHIP prescription drug program … To determine if United HealthCare Insurance Company of New York United …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueRisk Management Planning Group
… (TPA) for North Shore Hospital (North Shore) and King Kullen Supermarket (King Kullen) policies; and (ii) followed its policies and … premiums and providing discounts to North Shore and King Kullen. Background NYSIF provides a guaranteed source of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupSubway Wait Assessment
… (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether … which were built by 1940. Wait assessment is a statistic that measures the ability of Transit to provide evenly spaced … determines the number of intervals between trains that meet the standard (headway plus 25 percent) and those …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentBus Driver Licensing
… one organization. RBO maintains a fleet of about 5,600 buses operating out of 28 depots. Article 19-A of the New … seven who did not meet Article 19-A requirements to drive buses transporting an estimated 8,400 passengers on a total …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingAdministration of Fellowship Leaves
… of this taxpayer investment are being realized. One instructor did not remain in CUNY's employ for the required 12-month period upon her return from leave. This instructor was paid $96,908 while on such leave. CUNY … to address potential actions to be taken in the event of instructor noncompliance. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDual Employment
… allowing sufficient commute time between the end of one shift and the beginning of the next, and charging sick leave …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentForensic Audit of Dual Employment Approvals and Conflicts
… any safety regulations. Our audit covered employees with the described dual employment during the period July 1, … (Code) allows employees to engage in external employment with certain provisions. For example, the outside employment must not interfere with the employee's ability to fulfill his/her duties at the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… to cost $441.4 million. We visited 15 of the 23 projects' sites and did a more detailed review of one project: the … overpayment of 211 hours at $10,969. We visited work sites for the Induction Loop project, and noticed that an … pay for not working. Key Recommendations Monitor project sites to ensure that only workers for prime contractors and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsSelected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain and operate property … on a daily basis such as fuel, insurance) data for most rental and other income producing properties through annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… Objective To determine the extent to which the New York City Department of Homeless Services (DHS) … the Program Governed by a “right to shelter” mandate, New York City provides temporary emergency shelter to every … who requests services. DHS, an administrative unit of the New York City Department of Social Services, is responsible …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… Objective To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit … dependents. The Department of Civil Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsArtificial Intelligence Governance
… an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit covered the period from January 2019 … in industry operations, including agriculture, health care and medicine, manufacturing, transportation, and government, …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceBus Wait Assessment and Other Performance Indicators
… departure time at each of its assessed (terminal or en route) time points. Schedulers at both Transit and MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… who were reported as deceased according to the VERIS Social Security Number Validation Services. Deceased SSP … recipients’ deaths from a variety of sources including the Social Security Administration (SSA), caseworkers assigned to … period. Of the 553 payments, 380 were transacted, meaning the payment was either electronically deposited into …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office … 2014 through March 2016. Background OTDA administers the New York State SSP, which provides a supplemental benefit to … Security Income (SSI) recipients and other qualifying New York State residents. To be eligible for SSP, individuals …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOffice for People With Developmental Disabilities Fuel Card
… made on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York Developmental Disabilities State … of our examination was to determine whether the WEX card purchases were for legitimate business purposes. … disabilities. Officials typically assign a WEX card to each fleet vehicle but provide employees their own …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardState Agencies Bulletin No. 2370
… processing instructions to agencies for entering the new Sign-on Bonus payments for eligible employees at DOCCS. … of Agreement dated 07/09/2025 between DOCCS and the New York State Correctional Officers and Police Benevolent … Eligibility Criteria: Employees are eligible for the new Sign-on Bonus as follows: The new employee must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-community