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Controls Over Cash Advance Accounts
… has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … OCFS has adequate controls over the cash advance accounts it oversees to ensure the money is p …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOperational Advisory No. 35
… to Financial Operations (GFO) Chapter VII, Section 3 - AP Adjustment Voucher Overview Chapter VII, Section 10.B - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialOversight of Transportation Services and Expenses
… its vehicles in its day-to-day operations. These operators are required to have a current driver’s license to operate … In addition, the Department also operates fueling stations at 42 facilities that provide gas at discounted prices through State contract pricing. As …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesLow-Income Housing Trust Fund Program (Follow-Up)
… ). About the Program Our initial report, issued on August 25, 2014, examined whether Low-Income Housing Trust …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … is considered the payer of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with … period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthDiNapoli: Cyberattack Complaints in New York Rise 53%
… Also troubling is the rise in ransomware attacks that can shut down systems we rely on for water, power, health … the serious risks that illegal access to these systems can pose to critical local government and school operations … and school officials. Often the audit recommendations can be implemented at no or low cost to local governments or …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentRiverhead Central School District – Financial Operations (2025M-64)
… at the November 2022 meeting, three months later. While all 141 bank transfers totaling $127 million we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Police Bulletin No. SP-155
… forms or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up) (2023-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f23.pdfPatient Safety Center Activities and Handling of Revenues (Follow-Up) (2023-F-16) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f16-response.pdfVillage of Washingtonville – Budget Review (B24-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washingtonville-village-2024-b24-6-1.pdfThe Cost of Living in New York City: Housing
New York City has long been regarded as one of the most expensive cities to live in globally, fueled by housing, the largest cost for most households.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2024.pdfPatient Safety Center Activities and Handling of Revenues (Follow-Up) (2023-F-16)
To determine the extent of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f16.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up) (2023-F-15) 30-day response
To determine the extent of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f15-response.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up) (2023-F-15)
To determine the extent of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f15.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up) (2023-F-11) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Benefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f11-response.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up) (2023-F-11)
To assess the extent of implementation of the four recommendations included in our initial audit report, Benefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f11.pdf