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Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax … to payment. We selected Department-approved refunds for examination using filters to identify high-risk transactions. During the period of our examination, the Department processed over 7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax … to payment. We selected Department-approved refunds for examination using filters to identify high-risk transactions. During the period of our examination, the Department processed almost 7.4 million …
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)
… Purpose To determine the extent of implementation of the 12 recommendations included in our … performance data and coordinating with DMV and DOT to ensure such data was maintained for all aspects of the … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax … to payment. We selected Department-approved refunds for examination using data analytics to identify high-risk transactions. During the period of our examination, the Department processed almost 7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsEmpire Plan Drug Rebate Revenue
… 31, 2012 and included a review of revenue from six drug manufacturers. Background The New York State Health Insurance … United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other … the negotiation and collection of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueRisk Management Planning Group
… broker and Third Party Administrator (TPA) for North Shore Hospital (North Shore) and King Kullen Supermarket (King Kullen) policies; … when calculating premiums and providing discounts to North Shore and King Kullen. Background NYSIF provides a guaranteed …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupPersonal Income Tax Refunds
… refunds processed during the calendar year January 1, 2016 through December 31, 2016. Background During the … about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds Number Dollars … failed to claim correct income 604 4,389,218 Other 235 2,154,774 Taxpayer claimed incorrect wages and withholding …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsBus Driver Licensing
… Purpose To determine whether the Metropolitan Transportation … Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic … the MTA established its Regional Bus Operations (RBO) to consolidate maintenance and transportation operations into …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingInternal Controls Over Selected Financial Operations (Follow-Up)
… in support of our communities, State, and nation. The DMNA headquarters property manager is responsible for maintaining …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… to a Civil Service examination to establish eligibility for appointment; non-competitive titles do not require an examination. For Transit-specific titles, Transit administers all … non-operating title examinations. Transit is responsible for developing, administering, and scoring competitive Civil …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations made in our … that range from hospital care and physician services to dental and pharmacy benefits. Medicaid recipients may have … To determine the extent of implementation of the seven …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followDo Not Call Enforcement Efforts (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts … is responsible for enforcing the Law, which took effect in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the Federal …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our … Empire processes claims for hospital services according to contracts it negotiates with member hospitals. Empire’s … To assess the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCompliance With Special Education Requirements – Evaluations (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… of services for recipients and reimburse providers. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, including … Medicaid recipients who were reported as discharged from a hospital but then admitted to a different hospital within the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followCompliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followSecurity Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … (Department) information systems were sufficient to minimize the various risks associated with unauthorized … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… and/or excessive overtime costs. Additionally, video from surveillance cameras found that security officers … of time in one area instead of patrolling the entire building, as required. One officer turned off the light, sat … to York, five were implemented and one was not applicable during the time of our follow-up. The one recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followCUNY Bulletin No. CU-849
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) 2025 Managerial Uniform Allowance Payment. … The purpose of this bulletin is to provide agency instructions for processing the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-849-cuny-2025-managerial-uniform-allowance-paymentCUNY Bulletin No. CU-852
… returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-852-city-university-new-york-cuny-health-benefits-buy-out