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Central Office – Controls Over Bank Accounts
… officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied with Medicaid provider enrollment rules and (2) if Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, 2010 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … To determine whether the Dormitory Authority of the State of New York Authority monitors the contractors …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsImproper Payments to a Physical Therapist (Follow-Up)
… Mark Amir, a physical therapist who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in accordance with its … that were rendered by other clinicians working for Madison Physical Therapy. In our initial audit report, we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followOversight and Collection of Snowmobile Registration Fees
… (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile registration practices. Our audit covered the period April 1, … Department. The Department is responsible for collecting registration fees and transferring them to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… to fully and accurately accumulate State costs related to site investigation and remediation, bill for and collect … 2011 through October 17, 2014. Background The Department is responsible for the Inactive Hazardous Waste Disposal Site … Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate sites containing …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… with the Nassau County District Attorney and the New York State Department of Financial Services. On December 10, 2015, … February 9, 2016, and made restitution of $231,919 to the State, of which $94,460 was paid to the Medicaid for the … William Davis made full restitution of $231,919 to the State, of which $94,460 was paid to Medicaid for the improper …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followControls Over Cash Advance Accounts
… Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly … of the State Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for petty cash, travel, and other funding needs such as confidential …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… of key Division systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. ITS does not have an established …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Determine whether the costs reported by Milestone School for Child Development …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSky Light Center Inc. – Supported Housing Program
… Purpose To determine whether Sky Light Center, Inc. (Sky Light) … (OMH). The audit covered the period from February 1, 2007 to March 31, 2013. Background OMH's Supported Housing Program … for people with mental illnesses. The Program is designed to enable these individuals to live more independently in a …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and home health … care are typical ancillary services. Medicaid claims for ancillary services are processed by eMedNY, the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientContract Advisory No. 31
… Electronic – Lowest Price (IFB) EBV Electronic – Best Value (RFP) Purchases to be made from an OGS centralized … number, award number and OGS contract number. The contract value should equal the amount of the purchase and the … a minimum, this should include the justification for the selection of the vendor and its particular offerings, and a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… ( 2019-S-21 ). About the Program The Division’s mission is to enhance public safety by providing resources and … and the SNUG (“guns” spelled backward) program. GIVE is a crime-fighting program designed to assist the 17 … authorizing the funds, and the approving officer. SNUG is a violence-reduction initiative that uses street outreach …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless … its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period from October 2020 … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Program The Metropolitan Transportation Authority (MTA) is a State public authority created pursuant to Article 5, … six related MTA agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter railroads still in operation, … a contract to procure new M9 train cars. The procurement is managed by LIRR’s Rolling Stock Programs Department’s nine …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management