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Disposal of Electronic Devices
… devices. Agencies may dispose of electronic devices on their own; however, the Office of General Services (OGS) … Division had no record of what information may have been on these missing drives and it is unclear whether they had … Office of General Services' recently released policy and procedure for removing memory components from surplus …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followTuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the Commissioner … at more than 90 campuses throughout the United States. In New York, DeVry University operates as DeVry College of New York (DeVry) offering several programs leading to an …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing in New York State. The audit … The Department’s mission is to foster a competitive food and agriculture industry that benefits producers and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSelected Procurement and Contracting Practices
… lacked required documentation to demonstrate that the price was reasonable. In some cases, campuses need to be more … Enhance efforts to encourage campuses to identify, share, and adopt common best practices to manage costs and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesControls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTrain On-Time Performance
… a subway train is canceled (i.e., does not depart from the terminal, or departs later than half the headway … to operate on its scheduled route in accordance with the timetable). Transit’s Department of Subways (Subways) … statistics to management and the MTA Board’s Transit and Bus Committee (Committee). The information is provided on a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceOn-Time Performance
… to Manhattan. SIR trains run 24 hours a day, seven days a week. Organizationally, SIR reports to MTA-New York City … to accommodate the Ferry, which is operated by the NYC Department of Transportation. The minimum service …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performancePersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … 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-refundsUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… our initial audit report, Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid … properly reduced by Medicaid recipients' net available monthly income. Many Medicaid nursing home recipients have … nursing home care. This is referred to as net available monthly income (NAMI). New York's 58 localities (county …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … 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/2015/04/14/personal-income-tax-refundsPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… included in our initial audit report, Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicle s … 22, 2010, examined whether DEC adequately fulfilled its testing program responsibilities. We found DEC generally … in newer diesel engines may have made the State's testing process questionable on engines manufactured after …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… review. Other Related Audits/Reports of Interest New York State Thruway Authority: Status of the Board-Approved Capital Plan for 2005-2011 (2008-S-48) New York State Thruway Authority: Proposed Toll Increases for July … recommendations included in our initial report New York State Thruway Authority Status of the BoardAppro …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followReview of Growe Technologies Inc.
… & Medicaid Services set new standards for electronic medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn Foundation, Inc. entered into a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … The Department processes all New York State personal income tax returns. All returns that result in refunds are … as fake or inflated number of dependents or understated income 7,465 $24,766,106 Tax preparer submitted returns with …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsExamination of Unemployment Insurance Benefits
… 2015 payment requests. For example, we analyzed the daily UI payment file to identify potential inappropriate payment … employees hired during calendar year 2015 who owe DOL for UI overpayments received in prior years. DOL has recovered $253,968 in forfeited UI benefits from claimants who made false statements or …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsFire Prevention, Safety and Control
… with applicable fire prevention, safety and control requirements that help ensure the safety of the vulnerable … with applicable fire prevention, safety and control requirements that help ensure the safety of the vulnerable … with applicable fire prevention safety and control requirements that hel …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … To determine if United HealthCare Insurance Company of New York United credited the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueRisk Management Planning Group
… (TPA) for North Shore Hospital (North Shore) and King Kullen Supermarket (King Kullen) policies; and (ii) followed its policies and … premiums and providing discounts to North Shore and King Kullen. Background NYSIF provides a guaranteed source of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … fake or inflated number of dependents or understated income) 9,875 $ 32,144,145 Tax preparer submitted returns … 1,468 4,803,844 Taxpayer failed to claim correct income 604 4,389,218 Other 235 2,154,774 Taxpayer claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refunds