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Comptroller DiNapoli Releases State Audits
… Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, … year ended March 31, 2014, net assessable expenses for the acts total about $19.9 million. DMV has adequate procedures … year ended March 31 2014 net assessable expenses for the acts total about $199 million …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… register with the Office of the Attorney General (OAG). In addition, the Estates, Powers and Trusts Law (EPTL) § …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsXIX.6.D Reporting – XIX. Project Costing (PCIP)
… is used. NYGR0210 – Spending Activity related to Federal Grant Awards The NYGR0210 will replace the NYGR0010 for April … implementation and enhances its capabilities. Federal grant reporting will be based on the relationship of a … The report provides spending activity for Federal Grant Awards by Business Unit or Reference Award Number for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… be changed to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment Vouchers / Refund of Appropriation of … to the normal voucher deletion policies, see Chapter VII.3 - AP Adjustment Vouchers / Refund of Appropriation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedSecurity Over Critical Systems (Follow-Up)
… by Payment Card Industry Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance … areas in which HRBRRD could improve to better meet PCI DSS requirements, including documenting certain policies and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… identified in the initial audit report. For example, DOH deployed a new process in its claims processing system to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The audit … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementState Agencies Bulletin No. 2135
… is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative … Association (CSEA), provides for an increase in Hazard Duty Pay for employees who are currently receiving Hazard Duty CSEA Straight Time (Earnings Code HZ3) and/or Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of … We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… facility operations, but does not analyze and track the information. As a result, the Commission may not identify … patterns or trends, such as a significant increase in complaints at a specific facility or system-wide, in a timely manner. The Commission could improve the timeliness of its responses to complaints and inmate …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are almost 4,000 health care … Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followCollection and Use of Oil Spill Funds (Follow-Up)
… in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the … York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of … were weaknesses in the Department’s oversight of Major Oil Storage Facilities ( reporting and facility registration, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… adjustments to Whitestone’s CFRs and reimbursement rates. Work with Whitestone officials to help ensure their …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAccounts Receivable Collections
… when they should have been reopened and reassigned because new charges were incurred on the accounts. The Bureau needed …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Background CAFL is a privately owned institution located in Victor, New York that provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its CFR for the preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualWage Theft Investigations (Follow-Up)
… the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). Background Our initial … 6, 2014, determined the Department was not completing wage theft investigations timely. As of August 2013, the … Fees and Penalties (2014-F-19) Department of Labor: Wage Theft Investigations (2013-S-38) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-follow