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United Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department for … the Department was credited with all drug rebate and discount revenue due to the State. We recommended that United remit to the Department the $694,227 in rebate and discount revenue identified by our audit, and fully comply …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, … Determine the extent of implementation of 3 recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent … relevant statutory and contractual requirements, including the need to leverage the appropriations with funds from other sources. The audit … To determine whether the New York Wine and Grape Foundation has spent State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of … components of internal control. Our audit scope included the period January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State Governmental …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCapital Planning and Maintenance
… only profitable asset, generating about $2.4 million in toll revenue annually. The Authority uses cash from the … should formally assess the propriety of the current toll structure. Key Recommendations Include all anticipated … a formal comprehensive analysis of the Bridge’s current toll structure to determine the most appropriate rates for …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) … effectively, and available to continue processing in the event of a disaster or mishap that disables normal processing. This audit covers the period May 22, 2014 through October 22, 2014. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsFire Prevention, Safety and Control
… and fire alarm maintenance contracts, and the use of heat detectors. Key Finding The Office is in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing … in recovering funds for injured workers. Our audit covered the period April 1, 2011 through December 20, 2013. Background The Department's mission is to protect workers, assist the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Purpose To determine whether the Department of Health established adequate controls over … hospitals and whether corresponding overpayments occurred. The audit covered the period from December 1, 2009 through June 30, 2014. … To determine whether the Department of Health established adequate controls over …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesOversight of International Offices
… To determine if Empire State Development (ESD) monitors the effectiveness of its international offices and manages … global competitiveness for New York State companies. The International Division helps businesses increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has … consistent with contract requirements. Our audit covered the period April 1, 2014 through February 6, 2017. Background The Institute’s stated mission is to protect and promote the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices … “medical necessity” requirements. Our audit scope covers the period July 1, 2014 through June 30, 2016. Background … medical center, specializes in research and treatment of the most prevalent human diseases, such as cancer, diabetes, …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring … ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance … with school bus monitor and attendant qualifications. The audit scope covers the period July 1, 2016 through March …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesOversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and … returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit … To determine if the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) … applicable laws, rules, and regulations. Our audit covered the period from July 1, 2016 through July 2, 2019. About the Program According to the U.S. Department of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … Cooperative Agreement (MCA) between DMNA and the federal National Guard Bureau (NGB) allows DMNA to be reimbursed by …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsNational Directory of New Hires Data Security
… Assistance has met federal requirements for securing National Directory of New Hires data. The audit covers the … As part of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by … the Security Requirements for State Agencies Receiving National Directory of New Hires Data , dated August 2018. …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityProcessing of Sexual Offense Evidence Collection Kits
… Objective To determine if the Division of State Police’s (Division) Crime Laboratory … Offense Evidence Kits (Executive Law). This audit covered the period November 28, 2016 through October 31, 2019 and considered information provided by the Division through February 12, 2020. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsControls Over Transportation Services and Transportation-Related Expenses
… sponsors, and oversees approximately 650 community-based service providers. Transportation costs and services can represent … issued limited guidance to DDSOs for monitoring repair and maintenance costs for its fleet and does not monitor these …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesNational Directory of New Hires Data Security
… Assistance has met federal requirements for securing National Directory of New Hires data. Our audit covered the … (SNAP). As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data provided by … the Security Requirements for State Agencies Receiving National Directory of New Hires Data dated August 2021. These …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-security