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Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two … Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. As … of our initial audit, issued on September 14, 2023, was to determine whether Medicaid made improper payments on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expense … that OASAS was not effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims did not … included in our initial audit report Drug and Alcohol Treatment Program Provider Claiming of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the … January 1, 2014 through July 19, 2017. Background The Commission is responsible for oversight of all 561 … To determine if the State Commission of Correction is fulfilling its responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS does not have … regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We … of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up) ( 2016-F-15 ) Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Attorney’s Office or Probation. An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and the vehicle operator must blow into the device before the vehicle can be started. The IID will notify …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followWage Theft Investigations (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s … Department has developed weekly reports which are provided to and reviewed by upper management. These reports provide … records, and developing reports that track information to monitor these plans and alert senior management to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… against contract requirements through quality assurance reviews and regular meetings with Maximus staff to discuss issues found during these reviews. Key Findings The Department has an effective system … population for each business function the Department reviews; and to increase staffing to complete more quality …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insurance2013 Year End Report
… was to determine whether payment requests (payments) to claimants and medical providers from the Workers’ … was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSecurity Over Critical Information Systems
… Purpose To determine whether the security controls over critical State Education Department … classification process and adopting adequate information security policies and procedures. The Department could also … systems. Key Recommendations Develop strategies to enhance security controls over critical systems. Implement the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. From January 1, 2017 … million for 255,807 out-of-network claims based on R&C rates. Key Findings United's automated claims processing … the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 months) to process all R&C claims – …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… the Office of Temporary and Disability Assistance (OTDA) made to recipients during the period October 2014 through March 2016. Background OTDA administers the New York State SSP, which provides a … recipients are no longer eligible to receive payments. OTDA obtains information about recipients’ income from a …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… The New York City (City) Department of Homeless Services (DHS), an administrative unit of the New York City Department … are operated by private providers through contracts with DHS. A typical provider contract includes provisions for … inventory procedures, and maintenance of records. DHS is responsible for ensuring that all shelters operating …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followAccounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsAccounts Payable Advisory No. 32
… reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide … , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue Service (IRS) for reportable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsContract Advisory No. 3
… and Expire Dates for SFS Amendment Transactions Guidance: To generate an amendment transaction (sequence 1 and higher) … is changing should be entered. Any fields that do not need to be modified should be left blank. Specifically, when the … cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the Begin Date of an …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Sole Custody Reporting
… within 7 days of the succeeding month. Refer to the Guide to Financial Operations Chapter XIV, Section 4 - Agency … Application Existing Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andLewis County – Court and Trust Funds (2024-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1