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Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental … Conservation (Department) has effective systems in place to fully and accurately accumulate State costs related to … process and billing frequency for each site is about once a year at most. In addition, the bills do not …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoverySelected Aspects of Discretionary Spending
… to determine if they adequately address the various forms of discretionary spending. The review should include …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, … Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many of the State’s Medicaid recipients receive …
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)
… data privacy and security. The audit covered the period from March 2020 through November 2022. Overall, the audit … types of information that it creates, collects, processes, or stores, some of which contain students’ personally …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followAnthem Blue Cross – Coordination of Benefits With Medicare
… programs. NYSHIP covers about 1.2 million active and retired State, participating local government, and school … and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal health insurance program for people aged 65 and older and for those under age 65 with …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareProcurement and Contracting in New York
… questionnaire to expedite registering your business as a state vendor, review documentation requirements and bid … to be used when an interested party asserts to the Office of the State Comptroller (OSC) that the Comptroller should … contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts …
https://www.osc.ny.gov/state-agencies/contractsEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… administered by health care professionals in a hospital or facility setting. Physician-administered drugs are also … physician-administered drugs. The audit covered the period from January 2017 through December 2021. We identified over …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash received from sales …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedTown of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; … and indicated they have initiated corrective action. … Determine whether TompkinsSenecaTioga Board of …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andLockport Public Library – Claims Processing (2015M-192)
… the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public … for the 2014-15 fiscal year totaled approximately $1.6 million. Key Findings The Board did not routinely audit …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Greene County – Court and Trust Funds (2014M-294)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Preferred Source Contracting
… in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the … and economic goals, certain providers have “Preferred Source” status under the law. The acquisition of commodities … and is responsible for approving pricing for preferred source contracts over $50,000, and for maintaining, on behalf …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOpinion 92-52
… benefit corporation..." The purpose of the Authority is to construct, operate and manage a water supply and distribution system to serve the Water Authority of Great Neck North District. … in, and exercised by, the board of directors. With regard to the investment of monies of the Authority, Public …
https://www.osc.ny.gov/legal-opinions/opinion-92-52XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to making payment when … charity registration information that Business Units must submit to the Office of the State Comptroller in connection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… 1, 2011 to June 30, 2014. We found that the Department did not take sufficient steps to maximize rebate collections on … monitoring controls in place to ensure rejected MCO drug encounter claims were successfully resubmitted to the … officials made significant progress in addressing the problems we identified in the initial audit. However, further …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followII.3.D Evaluation – II. New York State Financial Accounting
… not being exceeded. The SFS also provides agencies with management reports which detail and summarize the activities … reports are generated on a timely basis to allow agency management to respond quickly and appropriately to any … of spending estimates. The reports are also an important resource for estimating future spending requirements and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDivision of Housing and Community Renewal Bulletin No. DH-74
… and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number … the projected increment code based on the employee’s next performance advance cycle in the Incr. Code field. OSC … and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseOpinion 90-22
… bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay … We are in receipt of your letter asking whether 1976 Opns St Comp No. 76-1273, unreported, still represents the views …
https://www.osc.ny.gov/legal-opinions/opinion-90-22