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Infrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) inspection scheduling … created in 1992 to operate and maintain the New York State Canal System (Canal System). The Canal Law requires the Corporation to … To determine whether the New York State Canal Corporations Corporation inspection scheduling …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s … Audit and Internal Control Act requiring each State agency to institute a comprehensive system of internal control over … Bulletin B-350 requires the head of each covered agency to certify compliance with the Act by April 30 of each year …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the high-cost travelers in the State as well as other … of New York at Binghamton (University) employees for audit with travel expenditures totaling $839,204: six … However, we were only able to audit the expenses incurred for these seven employees from June 14, 2009 and March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Procurement and Contracting Practices
… For example, of 924 procurements we reviewed, 97 in the $500 to $250,000 range and totaling more than $1.1 million …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Mission Statement and Performance Measures
… and maintain the Thruway System. The New York State Canal Corporation (Canal Corporation), a subsidiary public … website which included the combined results of the Thruway's and Canal Corporation's performance. The 2009 Public Authorities Reform Act (Act) …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… if six affiliated Brooklyn dentists billed Medicaid for services that were not medically necessary or were not … disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care … but covers only essential services (not comprehensive). For the fiscal year ended March 31, 2011, Medicaid paid about …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that … the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. These …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … eligible for reimbursement. Instead, the Department relies on audits by the Office of the Medicaid Inspector General …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New … EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance … benefits (COB) is a process health insurance companies use for paying health care claims when an individual is covered …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient claims
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsCollection of Fines Related to Tenant Complaints
… or conference are heard before an Administrative Law Judge. If owners are found to be in violation, they could …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… to inform agencies of the content information for the 2025 Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2025 are … 15 (Circular E) for 2025, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Ignition Interlock Program Monitoring (2015-MS-4)
… to monitor conditional discharge sentences. The assigned monitors must report related violations to the appropriate … attorney as required. The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… controls over reserve funds and movable fixed assets for the period July 1, 2011 through July 5, 2013. Background … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $21 million. … 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… investment policy as required by state law until the end of the audit period. The district earned interest totaling … and savings accounts, which had an average daily balance of approximately $567,000 during the audit period. However, … have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… were filed in a timely manner or conduct an annual audit of the secretary-treasurer’s accounting records for 2020 … board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors reviewed, … had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT … in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was … oversight. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits