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UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Objective To determine whether UnitedHealthcare Insurance Company of … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, participating … UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion of the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesMonitoring and Administration of Public Protection Grant Programs
… active during the period July 1, 2016 to June 30, 2019, SNUG ("guns" spelled backwards) contracts that were active … We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and prevent shootings and … the funds and document their receipt. The Division awards SNUG contracts to not-for-profit organizations that use …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… certain Medicaid populations. Medicaid and Essential Plan enrollment data is transmitted from NYSOH and WMS to DOH’s eMedNY system, which uses the enrollment data to make Medicaid and Essential Plan payments. … while DOH established periodic reconciliations of certain enrollment overlaps, these reconciliations are only designed …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce the incidence of these crimes … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programCitywide Payment Services and Standards – Controls Over Payments
… July 2019 through November 2022. About the Program DOF is a revenue service, taxation, and recording agency. Its mission is to administer the tax and revenue laws of the City of New … within DOF’s Division of Treasury and Payment Services, is to deliver a citywide service for the acceptance of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsClimate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development … the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 through … secured by load-serving entities (entities subject to PSC jurisdiction that secure energy to serve the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City (City) … To determine whether MitchellLama developments supervised by …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … the Office of General Services, for fleet management and repair services, administered by the Contractor. The Contractor provides a network of authorized private repair shops across the State for routine maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followMonitoring of Air Quality (Facility Permits and Registrations)
… Program (Program) under Title 6, Part 201, of the New York Codes, Rules and Regulations (Regulation). The … registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively oversees its afterschool and summer employment programs operated by the Greater Ridgewood Youth Council, Inc. (Ridgewood); whether program participants …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOversight of Information Technology Consultants and Contract Staffing
… deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our … that also had monitoring deficiencies. ITS did not require IBM to submit summary reports that contained all the … which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. ITS did not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… ensure that costs reported by the Department’s network of contractors are supported, appropriate, and reimbursable. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followOtsego County – Court and Trust Funds (2025-C&T-4)
… – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Chenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Lewis – Records and Reports (2025M-17)
… the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and retaining … financial condition and make sound financial decisions is limited. In addition, the improper allocation of certain …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Physical Accessibility to Programs and Services (2025-MS-1)
… local government’s programs and services and have physical access to the facilities where those programs and services … to programs and services at selected buildings, including access to department offices, public meeting spaces and … of accessibility: Approach and Entrance – Such as access to parking, routes to the buildings and accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Orleans County – Court and Trust Funds (2024-C&T-6)
… the whereabouts of any person entitled to payment from the estate is unknown. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6