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Examination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if Unemployment Insurance (UI) payments made by the Department … action based on the results of our findings. Background To accomplish our objectives, we used automated “filters” and … The objectives of our examination were to determine if Unemployment Insurance UI payments made by …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsLow-Income Housing Trust Fund Program
… awarded and disbursed in an efficient manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. … awarded and disbursed in an efficient manner to help meet the States criti …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programWage Theft Investigations
… under investigation. As the investigative and restitution arm of worker and wage protection, the Division conducts wage … plan procedures and update the policies and procedures manual accordingly. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsContract Advisory No. 31
… Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS centralized contracts exceeding the OSC approval thresholds. The process for obtaining OSC approval is as follows: Purchases from an … Chapter 839 of the Laws of 2022 OSC approval is required for purchases from OGS centralized contracts exceeding the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York … included confidential funds, which are those paid by law enforcement agencies – generally in cash – to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
To determine whether the Long Island Rail Roads Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time within the required scope and quality and within budget
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… extent of implementation of the 11 recommendations made in our initial audit report, Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the Program Hospice is a … However, if a Medicaid recipient is also enrolled in Medicare, Medicare is the primary payer and Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followOversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … School Safety Planning Requirements ( 2018-S-34 ). About the Program In New York, schools are required to develop and … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followAccess Controls Over Selected Critical Systems (Follow-Up)
… the Program The Office of Children and Family Services (OCFS) is charged with promoting the safety, permanency, and … services for children and families; and juvenile justice. OCFS owns approximately 60 computer systems, which are used to support its activities. OCFS’ system infrastructure is maintained by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations. … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Homeless Shelters
… We identified discrepancies between the Office’s shelter inventory and Local Districts’ lists of facilities, … receiving information, scheduling meetings, and performing shelter site visits. Key Recommendations Improve policies and … procedures for using inspection checklists and monitoring shelter violations. Take steps to ensure shelter violations …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many of the … services. Many recipients have other third-party health insurance in addition to Medicaid (e.g., employer-based … benefits with the recipient’s third-party health insurance prior to paying for Medicaid services. The Office …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthPrivacy and Security of Student Data (Follow-Up)
… educational services in the United States. SED administers school aid, regulates school operations, maintains a … 12 Regional Information Centers (RICs), and 37 Boards of Cooperative Educational Services (BOCES). The BOCES and RICs … such as security policies, incident reporting, and the Parents’ Bill of Rights. Key Findings SED officials made …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followSelected Wage Investigation Procedures (Follow-Up)
… included in our initial audit report, Selected Wage Investigation Procedures ( 2019-S-46 ). About the … State Labor Laws (Laws), such as those that cover minimum wage and overtime, illegal deductions, day-of-rest and meal … in penalties, wages, and interest as a result of its wage investigations during calendar years 2022, 2021, and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followAccess Controls Over Selected Critical Systems
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsProblem Gambling Treatment Program
… and Substance Abuse Services (OASAS) has sufficient treatment programs for problem gamblers. Our audit covered the period January 1, … services systems, with approximately 1,600 prevention, treatment, and recovery programs, including, as of 2005, … of Alcoholism and Substance Abuse Services has sufficient treatment programs for problem gamblers …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… provide direct patient care in hospitals, nursing homes, treatment centers, and other facilities licensed under Article 28 of the Public Health Law; as well as facilities operated by the State pursuant to the Mental Hygiene Law, Education Law, and the Correction Law. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followState Agencies Bulletin No. 2030
… Purpose The purpose of this bulletin is to inform agencies that position pools and/or chartfield … the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation … check dated July 6, 2022. If the chartfield string is lapsing on 6/30/2022, agencies will need to insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2030-updating-payserv-chartfield-strings-june-lapsing-eventsMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… with third-party insurers prior to billing Medicaid for services. After processing a claim from a provider, the third-party insurer issues an … responsibility for the unpaid portion of the claim balance. Group codes include PR (patient responsibility) and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsSchuyler County – Court and Trust Funds (2021-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1