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Monitoring of Prevailing Wage Compliance on Construction Contracts
… construction projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as … periodically verify prevailing wage postings on job sites. Require verifications of wage postings to be …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsDual Employment
… by UCS require non-judicial employees to obtain in writing prior to engaging in any outside employment. Such employment may not interfere … were dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of these staff had …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentInternal Control System Components
… Policy and Reporting Manual Bulletin B-350 requires the head of each covered agency to certify compliance with the … Compensation Board. Other Related Audit/Report of Interest Office of Temporary and Disability Assistance: Internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSelected Financial Management Practices
… and asset management. The audit covered the period April 1, 2010 through March 26, 2014. Background The Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, United HealthCare Insurance … and allocation of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) … was issued on September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… made in our audit report, Overpayments of Certain Medicare Crossover Claims (2011-S-28). Background Many Medicaid recipients are also enrolled in Medicare, the federal health care program for people 65 years … programs are referred to as “dual-eligibles.” Generally, Medicare is the primary payer for medical services provided …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followReporting and Utilization of Bias Incident Data
… collecting, recording, and reporting bias incident statistics and utilizing the data for management decisions. … agencies throughout the State to collect and report statistics on hate crimes to the Division of Criminal Justice … collecting recording and reporting bias incident statistics and utilizing the da …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… a Chief Information Officer. ITS’s Enterprise Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS organized approximately 40 executive … systems and is not operating in compliance with State Cyber Security Policies. ITS does not have established …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… if the Metro-North Railroad (Metro-North) used American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, … Authority (MTA), has four projects funded by the Recovery Act, namely, Poughkeepsie Station … if the MetroNorth Railroad MetroNorth used American Recovery and Reinvestment Act Recovery Act funds efficiently …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… evaluation system developed and operated by MTA Headquarters for use by its agencies to report on contractor … components is less than satisfactory and requiring them to address the issues. ACEs must be reviewed when determining …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations. … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careDo Not Call Enforcement Efforts (Follow-Up)
… mobile and landline phone numbers on a central national registry to reduce unsolicited telemarketing calls. The … consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the … Commission collaborated to create the National Do Not Call Registry (Registry), and consumers’ phone numbers that were …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… report, Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Report 2016-N-1 ). About the Program Governed by a “right to shelter” mandate, New York City provides temporary emergency shelter to every eligible person who requests services. DHS, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followAnthem Blue Cross – Coordination of Benefits With Medicare
… Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage. … health insurance companies use for paying health care claims when people are covered by more than one insurance … For the audit period, we found Anthem improperly paid 241 claims totaling $5,259,416 because proper coordination of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient … Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s reimbursement for services …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… to best focus its attention on locations that are in danger of failing. Our analysis of the fiscal condition of 64 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followCollection of Fines Related to Tenant Complaints
… owners are given an opportunity to avoid a hearing and pay settlements of $100 or $250, provided the conditions are … September 30, 2018, ORA collected $673,215 in fines and settlements. Key Findings ORA lacks proper fiscal controls over fines and settlements. We have limited assurance that all monies due …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 2355
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees: All agencies with appropriations due to lapse on 09/15/2025 or 09/30/2025, are affected. … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… sources of health care coverage, such as Medicare and group health plans (third-party insurers). Medicaid is considered the payer of last resort and, as such, … with third-party insurers prior to billing Medicaid for services. After processing a claim from a provider, the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims