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Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… whether the Department had systems and practices in place that allow it to appropriately collect PBT and MFT, as … in general, the Department had systems and practices in place that allow it to appropriately collect PBT and MFT, as …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followAnthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery … To determine whether Anthem Blue Cross Anthem effectively administered the recovery …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… recipients. Medicaid payments are based, in part, on procedure codes reported on claims that indicate the services … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services that are unrelated to the original procedure may sometimes occur during the global surgery …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of Public Protection Grant Programs ( 2019-S-21 ). About the Program The Division’s mission is to enhance …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followAnthem Blue Cross – Coordination of Benefits With Medicare
… Objective To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for … of the members. Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the … To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … of $158,044 in salaries and fringe benefits for staff working outside the Programs, $2,747 in executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-16-12)
… obligations to fund operating deficits to submit their proposed budget for the next fiscal year to the State … The City included $3.9 million in revenue in the 2017 proposed budget from the sale of waterfront property and City … property development which may not occur in 2017. The 2017 proposed budget contains no appropriation for the payment of …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Earnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… are not eligible for UI benefits. Key Findings While each county had some controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always … social welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fComptroller DiNapoli Releases Special Education Audits
In 2013 the state enacted legislation requiring the Comptroller to audit the expenses reported to SED by every program provider of special education services for preschool children with disabilities at least once by March 31 2018
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsCompliance With Executive Order 95 (Open Data)
… with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of … publishable State data and make such data freely available in accessible formats for public use. As of December 2019, … is complying with Executive Order 95 including providing in a timely manner publishable State data to the Office …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Management and Control of Employee Overtime Costs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Management and Control of … and we noted numerous examples of overtime being earned in excess of $75,000 annually by individuals whose salary … that lacked the proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followSecurity Over Critical Systems (Follow-Up)
… Data Security Standards (PCI DSS) and must complete a self-assessment of its compliance with these standards because it …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAccess Controls and Vulnerability Management
… bus services, shuttle systems, and paratransit services (for riders with disabilities) across Albany, Montgomery, …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… of bank accounts. As of July 1, 2008, CUNY colleges are required to notify CUNY Central when opening and closing bank … that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have the … New York (City). Of 78 payments (totaling $3,136,579) paid from six judgmentally selected bank accounts, 45 payments …
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)
… operating across New York State, including hospitals, nursing homes, intermediate care facilities, and other … that violations were corrected or mitigated during the time frame allowed by the waivers. Key Finding Department …
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-follow