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Accounts Receivable Collections
… were delayed by as much as a year or where cases were on hand from one to three years without any actions taken. … reopened and reassigned because new charges were incurred on the accounts. The Bureau needed to enhance its collection …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsUse of State Appropriations
… requires at least 30 percent of the State money be spent on research. Over the term of its contract, the Foundation has spent 34 percent on research, although spending in the first year was just 27 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… Background Our initial audit report, which was issued on July 24, 2012, examined whether the Department of Health … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialContracts for Personal and Miscellaneous Services (Follow-Up)
… ( 2009-S-54 ). Background Our initial report, issued on July 19, 2011, determined that the Port Authority of New … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… Charges (2011-S-33). Background Our initial report, issued on September 26, 2012, examined whether Medicaid made … billed Medicaid for excessive amounts of coinsurance on 497 claims for clinic services. Because of the excessive …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followCollection of Medicaid Accounts Receivable (Follow-Up)
… Background Our initial audit report, which was issued on September 9, 2010, examined whether the Department of … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCollege at Purchase – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … student housing at local hotels each fall semester when on campus housing was exhausted, charging these expenses to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesCapital – 2022 Financial Condition Report
… an average of 39.5 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. … and The share of non-federal capital spending financed on a pay-as-you-go basis to average 33 percent. At the end of …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalEfficiency of Warehouse Space (Follow-Up)
… period January 1, 2014 through March 29, 2019, was issued on January 3, 2020. The objective was to determine if the … to receive and store this equipment. Key Findings Based on the shift in priorities during the pandemic, OGS has been …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… revenue to Civil Service. Our initial audit report, issued on January 28, 2019, sought to determine if CVS Health … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… revenue to Civil Service. Our initial audit report, issued on June 6, 2019, sought to determine if CVS Health invoiced … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followInternal Controls Over Selected Financial Operations
… Naval Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal employees who together manage …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… deficiencies in efforts by OMH program staff to follow up on recommendations to PCMH resulting from field visits, and … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… 2014 through May 13, 2019. About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, … 88 and complied with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Program The objective of our initial audit report, issued on September 19, 2018, was to determine whether the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… contract requirements. Our initial audit report, issued on May 7, 2018, found that DHS lacks strong internal controls … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followState Agencies Bulletin No. 2197
… and Tax Statements. Agencies incur mailing costs based on the accuracy of their employee addresses in PayServ. Our … (TAX960CB) for Direct Mailed W-2s will be available on January 12, 2024, in Control-D for agency review. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackAccounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… current Treasurer ensured that there were two signatures on checks. The Board established a "best practices" policy … bank should be notified that two signatures are required on all Company checks. Strengthen the policy for the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09