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New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless … contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDual Employment
… with the employee's job responsibilities nor represent a conflict of interest. Key Findings Between July 2009 and … for time potentially not worked. Several cases showed a pattern of routine, improper activity such as claiming to be working two places at the same time, not allowing …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Privacy and Security of Student Data
… Office report, the number of students impacted by cyberattacks rose from 39,000 students in 2018 to a high …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataDeath Benefits – Divorce and Your Benefits
… Law (RSSL) provides for an ordinary death benefit if a member dies while in active service (before retiring) . It … a portion of the ordinary death benefit even if the member does not appropriately designate them. Accidental Death … -EPTL § 5-1.4). The designation is revoked regardless of when the final decree of divorce, annulment or judicial …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsUnited HealthCare – Empire Plan Drug Rebates
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. During our audit period, … Plan’s prescription drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2014-S-38) Institutes of Applied Human Dynamics: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… annual contract participation goals for minority- and women-owned business enterprises and accurately reported … authorities to promote the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. … to comply with the Law. Key Findings The Law set the State’s MWBE participation target at 28.92 percent, and the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followExamination of Unemployment Insurance Benefits
… were appropriate and in accordance with applicable Federal and State laws and regulatio ns and DOL policies and … were appropriate and in accordance with applicable Federal and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsExamination of Unemployment Insurance Benefits
… Insurance (UI) benefit payment requests and payments made by the Department of Labor (DOL) were appropriate and in … We identified high risk payment requests and payments by analyzing the daily payment file and performing file … identify newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11Audit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… would work with the new city comptroller to undertake a series of changes in response to the audit. Their full …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDual Employment
… mission is to help people with developmental disabilities live richer lives by creating opportunities and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, this program … did not meet eligibility requirements. $197,826 in salaries for the Controller pertaining to his fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualOswego County – Court and Trust Funds (2022-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through September 7 2022
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilOpinion 2000-22
… municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 99-4
… a feasibility study of expanding the town's municipal water service to help attract industrial or economic … expressly defined generally to exclude "roads, buildings, water systems, sewer systems, or any public facility for use …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid … 30, 2017. Background The United States currently faces an opioid misuse epidemic, which began in the 1990s with the … and behavioral therapies for people diagnosed with an opioid use disorder. New York State maintains a database …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-program