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Personal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using data analytics to identify high-risk … we examined 31,978 refunds totaling almost $516.5 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsEmpire Plan Drug Rebate Revenue
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. During our audit period, the … to the Department, including: $493,348 in rebates that Express Scripts failed to allocate to the Department; …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenuePersonal Income Tax Refunds
… for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We … 9,875 $ 32,144,145 Tax preparer submitted returns with refundable credits based on incorrect information 1,468 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsCollection and Use of the Motor Vehicle Law Enforcement Fee
… fraud. The State Police uses Fee revenue to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeDisposal of Electronic Devices
… electronic devices (laptops, desktop computers, tablets, cameras, cell phones, and a printer) ready for disposal … certain health-related data. The printer hard drive and cameras also contained retrievable data, and the cell phones …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesAdministration of Fellowship Leaves
… staff employed by the City University of New York (CUNY) who are granted fellowship leaves (fellowships), … of their activities within 30 days of completion of their leave and must serve in the employ of CUNY for at least one year upon their return. Six of CUNY's 11 senior …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDual Employment
… Purpose To determine whether Office for People With Developmental Disabilities (OPWDD) employees … State or New York City agency, 81 of whom we selected for further review based on several risk factors. Detailed … time and attendance rules, resulting in payroll payments for time potentially not worked. Several cases showed a …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentForensic Audit of Dual Employment Approvals and Conflicts
… Purpose To determine whether Metropolitan Transportation Authority … worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … To determine whether Metropolitan Transportation Authority …
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
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act … six constituent agencies, including the New York City Transit Authority (Transit). Transit operates the subways in … To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for … To determine whether the Office of Addiction Services and Supports OASAS properly monitored residential …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … also still paid 100 percent). The plan was approved by CMS and enacted as New York State Social Services Law § …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsEfficiency of Warehouse Space
… resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. … of all State warehouses – leased and State owned – does not exist. OGS has not yet reduced any State-owned …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with valid driver licenses. The audit covers New York City … To determine whether the Office for People With Developmental Disabilities ensures that its vehicles are …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Police Bulletin No. SP-205
… Benevolent Association and provides for increases to Location and Supplemental Location Pay effective April 1, 2020 for Troopers in … Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MTS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateCUNY Bulletin No. CU-849
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2025 Managerial Uniform Allowance Payment. … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentState Agencies Bulletin No. 2386.1
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA and PEF Over40 Comp Time II Cash … Time Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees in PEF or CSEA), Earnings Code 40C (for employees in CSEA), or Earnings Code D40 (for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outCUNY Bulletin No. CU-852
… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees: All employees of the City … the Time Entry page using Earnings Code HBB – HB Buyout : Earnings Begin Date: Pay Period 19L/20C End Date or … Date: Same as the Earnings Begin Date Earn Code: HBB – HB Buyout Amount: The amount designated on the listing Errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-outCUNY Bulletin No. CU-833
… is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. … is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseCUNY Bulletin No. CU-836
… for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected Employees: Employees of the City University … or the Time Entry page using Earnings Code HBB – HB Buyout : Earnings Begin Date: Pay Period 7L/8C End Date or … Date: Same as the Earnings Begin Date Earn Code: HBB – HB Buyout Amount: The amount designated on the listing. Errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-836-cuny-health-benefits-buy-out-waiver-program