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Capital Planning
… Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. NFTA’s fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningReporting and Utilization of Bias Incident Data
… is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate Crimes Task … 2012, there were data disparities between individual incident reports and summaries of bias-related crimes …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataControls and Accountability of Court, Trust and Bail Funds
… accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 through March 7, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsWage Theft Investigations
… 2011 Wage Theft Prevention Act, established to reinforce protection of workers against unfair and/or illegal … the investigative and restitution arm of worker and wage protection, the Division conducts wage theft investigations … management reports. Employers may be allowed a payment plan for restitution, but the Division has not established …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsRailroad Bridge Inspection Program
… to ensure they meet the bridge inspection requirements. This audit covers the period January 1, 2010 through June 30, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programUncollected Penalties
… When problems are not corrected, monetary penalties can be assessed. Between April 1, 2007 and September 17, … the risk that errors, omissions and even irregularities can occur and not be detected. The current system used to … incompatible tasks and functions among various employees. Where this segregation is not possible, increase management …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesService Diversions for Maintenance and Capital Projects
… required 691 outage days, but there was no support for how this was determined. In addition, the actual cost for each …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsSelected Aspects of Discretionary Spending
… committed to public service and strives to be a model of what taxpayers expect from government. During the audit … which types of discretionary costs are appropriate and dollar thresholds, as appropriate, for such items. In … the required written justification for them, the allowable dollar thresholds, and the formal approvals and supporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… in improper payments for duplicate billings and claims for clinic, transportation, durable medical equipment, and eye care services. By the end of the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… had; $357,498 in improper payments for inpatient, durable medical equipment, clinic, child care, and transportation services; $160,759 in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Oversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the … 2016 through June 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative … To determine whether the New York City Department of Homeless Services DHS is effectively …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… paying for Medicaid services. The Office of the Medicaid Inspector General (OMIG) contracts with Health Management …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsInternal Controls Over Selected Financial Operations (Follow-Up)
… found that the controls were generally adequate to provide this assurance. We also identified six travel card charges …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… recipient is also enrolled in Medicare, Medicare is the primary payer and Medicaid is the secondary payer. In these … to provide information on any actions that are planned to address the unresolved issues discussed in the follow-up …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … and episodic home health care claims that did not comply with Medicaid policies; $738,903 was paid for newborn birth … code; $486,951 was paid for claims that were billed with incorrect information pertaining to other health …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Safety at Stations (Follow-Up)
… planned to address the unresolved issues discussed in this review. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… which allow for fiscal policy controls such as desk and field audits. Annually, providers are required to … by program. According to the Guidelines, OMH may perform desk reviews and field audits, as needed, including reviewing … to the CFR Manual. These steps include performing desk reviews that incorporate computer-assisted auditing …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s … treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day. … hospitals and reviewed the associated recipient’s medical records. For these 190 claims, 91 claims (48%), totaling …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… included in our initial audit report, Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance ( … maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in … initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-follow