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Compliance With Payment Card Industry Standards (Follow-Up)
… of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our initial audit report, which was issued on June 8, 2016, covering the period … of the three recommendations included in our initial audit report Compliance With Payment Card Industry Standards 2015S65 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated … ). Background CUNY is the largest urban university in the United States, consisting of 24 institutions. The CUNY … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCompliance With Payment Card Industry Standards (Follow-Up)
… of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards ( 2016-S-31 ). Background Our initial audit report, which was issued on February 6, 2017, determined … of the two recommendations included in our initial audit report Compliance With Payment Card Industry Standards 2016S31 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… initial audit report, New York City School-Based Health Centers: Security and Controls Over Medications and Related … 2015 determined whether New York City School-Based Health Centers (SBHCs) have implemented proper controls over their … Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over Medications and Related …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… audit report, Overpayments for Services Also Covered by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are also enrolled in Medicare Part B, which provides supplementary medical … supplies. For individuals enrolled in both Medicaid and Medicare, Medicare is generally the primary payer while …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followUnited HealthCare – Empire Plan Drug Rebates
… drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other clients, as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in program, Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followTuition Assistance Program – DeVry College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry University … programs leading to an associate’s or bachelor’s degree. TAP-eligible programs include business administration, … students enrolled at DeVry’s New York campuses. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeDairy Inspections
… these records quarterly. The Unit also responds to consumer and producer complaints, conducts and supervises the … economic industry functions such as ensuring dairy products are properly represented in labeling and advertising …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative … administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalPersonal 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 6,860 $21,597,215 Tax preparer submitted returns with …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsPersonal 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)
… of implementation of the 12 recommendations included in our initial audit report, Pollution Testing on Exhaust … were also indications that technological advancements in newer diesel engines may have made the State's testing … have made progress addressing the issues we identified in the initial report. Of the twelve prior audit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followPersonal 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-refundsEmpire Plan Drug Rebate Revenue
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … The Department contracted with United to administer the NYSHIP prescription drug program between January 1, 2008 and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueRisk Management Planning Group
… the risk of Risk Management Planning Group (RMPG) serving in conflicting roles of insurance broker and Third … NYSIF did not effectively address the risk of RMPG serving in conflicting roles or follow its policies and …
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-refundsBus Driver Licensing
… have met the requirements of Article 19-A, and instruct depot superintendents that no driver can operate a bus in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingSelected Controls Over the Property Tax Assessment Process
… (TC) 2 properties, which include rentals, co-ops, and condos with more than three units, Market Value (MV) is … to determine MV for large rental buildings, co-ops, and condos (11 units or more), and income only is used for smaller rentals, co-ops, and condos (ten units or less). For large rental properties, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process