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Railroad Bridge Inspection Program
… of Transportation (Department) properly oversees railroads operating in the State to ensure they meet the bridge … Department of Transportation properly oversees railroads operating in the State to ensure they meet the bridge …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved … The objective of our examination was to determine whether the Property Tax Freeze Credit PTF Credit payments approved …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditLong Island Association for AIDS Care, Inc.
… Purpose The objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) … The objective of our examination was to determine whether the Long Island Association for AIDS Care Inc LIAAC charged …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… used for five years, their balances may be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … cards, cumulatively totaling nearly $48 million, followed by Long Island residents at $11.4 million and Hudson Valley …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsEmpire 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 recommendations made in our audit report, New … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield … To determine the extent of implementation of 3 recommendations made in our audit …
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 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followState Agencies Bulletin No. 435
… Upromise Investments Inc. has been selected as the new plan manager for the New York State College Savings Program, and the Vanguard Group is the new investment manager and account service provider. The program (including investments) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programUnited HealthCare – Empire Plan Drug Rebate Revenue
… HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract between United and the Department. The audit covered the period January 1, 2010 … if United HealthCare remitted all drug rebate revenue to the Department of Civil Service as required by the contract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 2355
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing Affected … of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be … to assist agencies in the updating of the position pools in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesIT Security Fundamentals – Information Technology Governance
… how IT professionals approach data and network and system security: the CIA triad and defense-in-depth. These concepts … context. CIA Triad The CIA triad refers to an information security model comprised of three main components: … represents a fundamental objective of information security. The CIA triad is a well-known model in information …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… State employees and their dependents. The Department of Civil Service contracts with EmblemHealth Plan, Inc. … (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program (Dental Program). Coordination of benefits (COB) is a process health insurance companies use …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… for service into Grand Central Terminal via the East Side Access. The cars are assembled at the contractor’s plant …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementState Comptroller DiNapoli Releases School District Audits
… network user accounts and three service accounts with administrative rights or establish written procedures … The district did not establish adequate IT contracts with its vendors. As a result, the roles and responsibilities … As a result, two employees were paid rates inconsistent with Board authorized rates or collective bargaining …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0XIII.2 Overview – XIII. Employee Expense Reimbursement
… Payable module. Non-employees may also take advantage of the State’s eSettlements process. The SFS prevents an … to Section 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS also … if the employee owes money to the State as a result of previous expense reports (i.e., Due to State). Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewCarthage Central School District - Financial Condition (2018M-93)
Carthage Central School District Financial Condition 2018M93
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Accounts Payable Advisory No. 44
… are being paid by electronic payment where required. If a vendor is not receiving ePayments, agencies should confirm … are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional … will reduce its costs associated with printing and mailing checks. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Junius – Supervisor’s Records and Reports (2017M-168)
… not up-to-date. The Supervisor did not provide the Board with the necessary financial reports to adequately monitor … operations. The Supervisor did not file required reports with agencies including OSC and the IRS. Key Recommendations … and up-to-date accounting records. Provide the Board with monthly reports that include an accounting of all cash …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Suffolk County Community College - Information Technology (2018M-130)
… website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for … and expenditures associated with improvement areas in the general fund as required by New York State Town Law. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12