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United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due … 1, 2011 through December 31, 2013 and included a review of revenue from five drug manufacturers. Background The New …
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)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … schools. The Department posts incident data and the list of persistently dangerous schools on its website, and … To determine the extent of implementation of the five recommendations made in our …
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)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in program, … To determine the extent of implementation of the five recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followTuition Assistance Program – DeVry College
… Purpose To determine whether DeVry College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … In New York, DeVry University operates as DeVry College of New York (DeVry) offering several programs leading to an …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing in New York State. The audit covered the … producer complaints, conducts and supervises the licensing of certified industry inspectors, and performs economic …
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
… Purpose The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in … expenses incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. …
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
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … 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 refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.4 …
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 initial audit … and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether DEC's coverage of … 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 refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed almost 7.5 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2016. Background During the period of our examination, the Department processed almost 7.6 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsBus Driver Licensing
… Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit … The MTA has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus … Transportation Authoritys bus drivers met the requirements of Article 19A of the New York State Vehicle and Traffic Law …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingSelected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments. We also … May 31, 2016. Background The New York City Department of Finance (DOF) is responsible for assessing all real …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processContract Advisory No. 31
… Guidance : Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases from OGS … to the vendor. The Expire Date should be the last day of the fiscal year in which the purchase will be made unless … Pursuant to Chapter 839 of the Laws of 2022 OSC approval is required for purchases …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Operations ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-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 initial audit … benefits. Medicaid recipients may have additional sources of health care coverage (i.e., third-party health insurance, … To determine the extent of implementation of the seven recommendations made in our …
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)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … to reduce unsolicited telemarketing calls. The Department of State’s (Department) Division of Consumer Protection … To determine the extent of implementation of the three recommendations included in …
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 initial audit … Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital … 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-followMaximizing Incentives for Individuals With Disabilities (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … in New York State. The statewide employment rate of working-age adults with a disability was 31% compared to … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followCompliance With Special Education Requirements – Evaluations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … ). About the Program In New York State, the Regulations of the Commissioner of Education (Regulations) stipulate … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow