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Oversight of International Offices (Follow-Up)
… the foreign representatives. It was their belief that the combination of all these monitoring mechanisms allows ESD to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followOversight of Homeless Shelters
… than 80,000 and comprised of families, couples, and single adults – while guiding them to self-sufficiency. Larger-scale … oversees these larger-scale facilities, and is responsible for inspecting them and ensuring they meet certain standards, … In contrast, the Office has delegated authority for oversight of smaller, uncertified shelters to the Local …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Alcott School Alcott on its …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Department of Health: Inappropriate Medicaid Billings for Dental Services (2008-S-67) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… (grantor), unless the seller is exempt from the tax or does not pay, in which case the buyer (grantee) must pay the tax. An …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMonitoring and Administration of Public Protection Grant Programs
… The audit covered Gun Involved Violence Elimination (GIVE) grant contracts that were active during the period July … program effectiveness. We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and prevent … and firearm-related homicides. Established in 2014, GIVE is a crime-fighting program designed to assist law …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… prescription drug plan. The audit covered the period from January 2015 through March 2022. About the Program The … Rx or Commercial). CVS Caremark also relies on information from Civil Service’s health insurance enrollment system to … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugImplementation of the Security Guard Act (Follow-Up)
… Act ( 2019-S-42 ). About the Program The Department of State (Department), through its Division of Licensing Services (Division), oversees the licensure, registration, and regulation of 36 occupations throughout New … individuals and businesses and uses its licensing and business filing capacities to promote business growth while …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Medicaid and have an "active" provider status. Through the screening and provider enrollment process, the Department …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… and ensure programs meet desired outcomes. We found, with few exceptions, that ESD did not evaluate its economic … implemented. Key Recommendation Officials are given 30 days after the issuance of this report to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDepartment of Health (Department) Examination of Travel Expenses
The objective of our examination was to determine if the travel expenses claimed by a Department employee during the period of February 23 2012 through Decembe
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… resources. A fire company board should establish a system of internal controls that consists of written policies and procedures and clearly defined bylaws … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is … To determine if the Department of Health is effectively overseeing the practice of funeral …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… annual report on the performance of New York City’s securities industry. “The securities industry’s two years of … fared better than most during the pandemic, losing just 1.6% or 2,900 jobs in 2020, compared to 12.2% overall in the … Fiscal Year (CFY) 2023, down 16% from its record high of $6.4 billion in 2022. The majority of the $5.4 billion (74%) …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli: School District Tax Levy Cap Below 2 Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentManagement of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Examination of Unemployment Insurance Benefits 2016 Annual Report
… We also identified 345 underpayments totaling $64,206, which is comprised of $13,278 in current payments and $50,928 in … false statements or representations to obtain benefits to which they were not entitled. In addition to our audit …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle … To express an opinion on the fair presentation of the Report of Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change