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XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 to ensure that appropriations are NOT erroneously lapsed . Appropriations appearing on the NYKK0004 which should NOT be lapsed should be immediately reported to your Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… sector health insurance programs. NYSHIP covers over 1.2 million active and retired State, local government, and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesComptroller DiNapoli Releases Municipal Audits
… auditors completed their fieldwork, the village settled with the carrier and received $13,250. Long Island Workforce … issues, but found most localities generally complied with the act when approving the applications for 25 … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Central Office – Controls Over Bank Accounts
… 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 through July 13, 2016. … Office of the University Controller (OUC) is responsible for managing centralized cash collections, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… the NYSOH system. Due to this limitation and other audit scope impairments, we were unable to fully assess the … of our audit report should consider the effect of the scope limitation on the conclusions presented in our report. … data sources, we determined that a range of design and process flaws in NYSOH’s eligibility process permitted …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthQuality of Internal Control Certifications (Follow-Up)
… their certifications on time, answered all the questions with the appropriate level of detail, and maintained … Preservation (OPRHP) (2012-S-49) Office for People with Developmental Disabilities (2012-S-44) Office for the … as required by audit standards; where duties associated with the internal control and internal audit functions were …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… State Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s … limited our ability to ensure the Department was credited with all drug rebate and discount revenue due to the State. … discount revenue identified by our audit, and fully comply with contract provisions that require timely audit access to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followControls Over Cash Advance Accounts
… 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, as follows: Petty Cash … for almost three years, and the Petty Cash Account (with a balance of $185,000) was significantly overfunded. Key … to ensure processes and procedures are in compliance with State regulations and adhere to professional standards. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax … to payment. We selected Department-approved refunds for examination using filters to identify high-risk transactions. During the period of our examination, the Department processed over 7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… March 31, 2012. Background The Department was established with the merger of the former Departments of Insurance and … agents, brokers and adjusters. In accordance with Section 332 of the Insurance Law, the costs to … appropriation documents and were adequately documented. With the merger in 2011-2012, the Department determined that …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… services when patient deaths occur within one day of admission. The audit covers the period December 1, 2009 … claims when patient deaths occur within the first day of admission. For instance, Medicaid paid $153,329 on a claim … $9,685 for a patient who died within the first day of admission. The APR DRG-based methodology assigns additional …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsAccountability and Surplussing of Vehicles (Follow-Up)
… State business. Our audit covered the period of April 1, 2016 through May 1, 2019. Our initial audit found OPWDD lacks sufficient …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… (SMCP) for the prenatal and postpartum physician care and hospital or birthing center delivery costs associated with … Department’s eMedNY claims processing system does not have access to maternity encounter data to verify that SMCP claims …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careProject Tracking Systems and Economic Assistance Program Evaluations
… and other forms of assistance. ESD offers 57 programs with over 5,000 associated projects. Over the years, ESD has … of Directors voted to replace its project tracking system with Microsoft Dynamics (Dynamics) to reduce duplicative data … their goals and fulfilling ESD’s mission. Key Findings With few exceptions, such as the film tax credit programs, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsOversight of Residential Domestic Violence Programs (Follow-Up)
… Offices – Albany, Buffalo, New York City, Rochester, Spring Valley, and Syracuse – that provide local oversight and are …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of Mental Health Education in Schools (Follow-Up)
… the State Education Department (Department) is charged with the general management and supervision of the State’s … in the kindergarten–Grade 12 health curriculum. With the passage of the legislation, which amended Section … or other information that would indicate compliance with the Law, and thus had no assurance that all school …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followSelected Wage Investigation Procedures (Follow-Up)
… our sample (46%), investigators did not make first contact with the employer within 60 days of the case being created in … before first contact occurred. We also identified 24 cases with no documented investigative activities in WPM for … were also unable to determine whether claimants associated with nine of 56 cases that were indicated as closed and paid …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followProblem Gambling Treatment Program
… one of the nation’s largest addiction services systems, with approximately 1,600 prevention, treatment, and recovery … also has a toll-free HOPEline, which provides callers with information and referrals. As of September 2018, … and Substance Abuse Services: Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programFinancial Oversight of the Advantage After School Program (Follow-Up)
… activities that integrate what happens in the school day with less formal learning experiences and encourages active … As of September 1, 2018, OCFS reported having contracts with 139 Providers to operate Programs at 176 sites serving … expenses that could not be supported or included errors, with the majority of the expenses resulting from personnel …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followImplementation of the Dignity for All Students Act (Follow-Up)
… initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the Program New York State’s Dignity for All Students Act (DASA) seeks to provide students in New York … report some DASA incidents or may not report them at all, and incident records often were not adequate to clearly …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow