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EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27.pdfTown of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … during our audit period. Key Findings The Justices did not segregate the duties of the full-time Court clerk, who … the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Addiction Support Services During Emergencies (Follow-Up)
… them during later site visits. Further, OASAS needs to do more to ensure that providers have access to and use …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … requirements. Similarly, without proper identification of all computer hardware on a network, unauthorized devices and … vulnerabilities can be applied in a timely manner, if at all. In addition, insufficient records increase the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesBrighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mXII.6.I Paying a Non-State Employee – XII. Expenditures
… Paying expenses for employment interviews Paying expenses of non-salaried Public Officers DETERMINING EMPLOYEE STATUS … a self-employed individual, which will result in payment of more than his or her proper share of Social Security and Medicare tax liabilities. The worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… (EUI) by at least 20% from the baseline State fiscal year (SFY) 2010-11. On April 1, 2020, New York introduced the … to a 34% reduction in energy usage from the baseline year of SFY 2014-15. On September 20, 2022, Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Uncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key … oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations The Board should review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background … between three and five years of age. Building Blocks is reimbursed for preschool special education services through …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment (2016-N-4)
To determine whether the New York City Department of Health and Mental Hygiene ensured that facilities using or possessing radioactive materials were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n4.pdfMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Purpose To determine if the Department of Health overpaid health care … supplemental insurance benefits for services that are not covered by original Medicare (e.g., dental services). … deductibles and coinsurance). If Plans deny a claim or pay a different amount than what a provider billed, Plans …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31) 180-Day Response
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31-response.pdfXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need … preventive maintenance is appropriate when the agency does not have the personnel with the capability to perform such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsBenefit Eligibility Assessment Process
… the New York City Human Resources Administration's (HRA) public assistance benefit eligibility assessment process … programs) administered by counties and local governments. HRA is responsible for administering these public programs in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations (2019-N-2)
To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n2.pdfState Agencies Bulletin No. 1619
… Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. Most full-time and part-time … increment code. However, this benefit is not eligible for Retirement service credit. Control-D Reports Available After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Agencies Bulletin No. 1278
… and left unchecked for others. Affected Employees All employees receiving a 2013 Form W-2 Effective Date(s) … the Retirement Plan check box in Box 13 be checked for all employees who are either: Covered* by an employer … not to join or does not contribute to the plan. Nearly all State of New York government positions provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1347
… Plan check box in Box 13 of Form W-2, must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2014 Form W-2 Effective Date(s) Immediately Background … by the plan even if the individual elects not to join or does not contribute to the plan. Nearly all State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearNew York State Vendor Questionnaire Instructions
The questionnaires are intended to elicit information based on vendor type (For-Profit or Not-for-Profit) and activity (Construction or Non-Construction).
https://www.osc.ny.gov/files/state-vendors/vendrep/pdf/vendor-questionnaire-instructions.pdf