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Quality of Internal Control Certification
… The Division reported that its internal audit function was only partially compliant with generally accepted professional …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationDisposal of Electronic Devices
… did not include asset numbers and, therefore, provided only limited assurance that these were the same devices still …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesPurchasing and Procurement Practices (Follow-Up)
… Park, and Saratoga Race Course. In September 2008, upon renewal of its exclusive Franchise Agreement (Agreement), … the purchase of goods and services. The Agreement sets out requirements that NYRA must meet, including a requirement … monitoring and oversight of its purchasing and procurement process to fully promote sufficient competition. NYRA made a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local … Public authorities are distinct legal entities that provide services to the public as well as to the State and local …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… with the Centers for Medicare & Medicaid Services (CMS) to ensure Medicare enrollment information is accurate so … transfer issues between Civil Service, CVS Caremark, and CMS. During the audit period, Civil Service and CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… electronic submission) at the time of our audit, of which only a small portion was entered into an electronic system …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The audit covers the period January 1, 2016 through October … To determine if the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… (herein referred to as “duplicate CINs”); however, only one of the CINs should have active eligibility at a …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… in eMedNY, the Department’s Medicaid claims processing system. The objective of our initial audit report, issued …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followAdult-Use Cannabis (AUC)
… rules for the collection and subsequent distribution of taxes collected from the retail sale of AUC. All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold within their jurisdiction. The Office of … Office of the New York State Comptroller The Marihuana Regulation …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followOversight of the Farm-to-School Program (Follow-Up)
… The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … should be better positioned to purchase food from State farms. The Department of Agriculture and Markets … whose responsibilities may include connecting local farms to their school. In such cases, the performance measure …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About the Program The New York City Department of Youth & Community Development (Department) sponsors a network … of poverty and to provide opportunities for New York City youth and families. To achieve these goals, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… administrative costs and should therefore be used only when needed. A State agency should enter into a DPA with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, such as … information is used to calculate the payment made to the hospital. Hospitals must also use certain patient status …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whereas hospitals with limits marked up charges by only 17 percent. On one particular claim, we estimate that a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, Oversight of Chronic Absenteeism … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followMonitoring and Administration of Public Protection Grant Programs
… allowable under the related contracts. The audit covered Gun Involved Violence Elimination (GIVE) grant contracts that … and other stakeholders to reduce and prevent shootings and gun-related deaths. Together, these two programs make up …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Inlet Common School District , Lockport City School District , Morris Central School District , Putnam Central School District , … announced his office completed audits of the Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… crediting and Business Units may experience unintended service interruptions. If the remit-to address on the invoice … Utility Payments National Grid is a provider of electric and gas services in New York State. To provide these … East Corporation). As a result, if your agency received electric and/or gas utilities from one of these companies, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities