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Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… components (components) we reviewed, we identified 131 components (22 percent) where Town officials could … steps to increase physical accessibility for the 131 components identified in this report. Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Department of Taxation and Finance: Personal Income Tax
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … of dependents or understated income 7,992 $25,039,648 Tax preparer submitted returns with refundable credits based …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance … and allocation of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) … was issued on September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Our initial audit report, which was issued on January 16, 2014, found that Empire did not have adequate controls to …
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)
… of the Plan. Empire processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualReporting and Utilization of Bias Incident Data
… Justice Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary … City. The Division reported a statewide total of 720 hate crime incidents for calendar year 2012, including 374 … of, or corresponding action plan for, the bias-related crime data that was collected. Thus, such data was not used …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental … Conservation (Department) has effective systems in place to fully and accurately accumulate State costs related to … To determine whether the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoverySelected Aspects of Discretionary Spending
… in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should prescribe the types of supporting documentation and formal approvals that are necessary. Key Findings Of the 137 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Sky Light Center Inc. – Supported Housing Program
… supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of clients, help … cannot account for over $75,000 in contingency funds that were to be used specifically for client housing emergencies. … contingency funds. Determine whether any contingency funds were used for the personal benefit of Sky Light officials and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to providers
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Safety at Stations (Follow-Up)
… Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line, which runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followCompliance With Payment Card Industry Standards (Follow-Up)
… in our initial audit report, Compliance With Payment Card Industry Standards (Report 2018-S-61 ). About the … facility management, and IT security, including credit card payment processing. All industries that accept credit … Data Security Standards (DSS) established by the Payment Card Industry (PCI) Security Standards Council. The PCI DSS …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney … Court. Cizik also agreed to a judgment in favor of the New York State and Local Employees Retirement System in the … in pension benefits issued by the Office of the New York State Comptroller, on behalf of the New York State …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s drugs. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… follows: $8.3 million was paid for managed care premiums on behalf of Medicaid members who should not have had managed …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Understanding the Audit Process
… team gains an initial understanding of organizational and program information to help refine the audit objective(s). … Phase: Audit team examines the organizational and program information in more detail and assesses its impact on … at the outset and throughout the entire process. More details on the audit process and the State Comptroller's …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-process