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Drug Management and Disposal
… to examine ways to improve the efficacy of the Department’s voluntary initiatives. This audit covers the period January … the environment and to develop drug collection programs. U.S. Drug Enforcement Administration-sponsored take-back events … and other areas having very few or none, as shown in Map 2 on page 12 of the report. The quantity of drugs …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalContract Participation of Minority- and Women-Owned Business Enterprises
… compared to the total available budget. However, that was not the case: The anticipated MWBE expenditures were … DED based on payments, as required by DED. However, this was not the case, and as a result, WCHCC did not submit … that the MWBE utilization information reported to DED was incorrect but that they took corrective action, and going …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… September 30, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … Dr. Gomes into the Empire Plan participating provider network. Other Related Audits/Reports of Interest United … for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) United Health Care: New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… the limitation on the appropriate authorized signature form. Agencies are responsible for establishing proper … Preparation: If the department head wishes to pass the duty to designate authority to sign transactions and/or … BOC uses the Bureau of Contracts Authorized Signature Form ( AC 1782-S ) to verify authorized signatures on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workers who power it.” “Apprenticeship programs are the gold standard for developing a safe, skilled and diverse …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… to Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor, in the Supreme Court of New … to Offering a False Instrument for Filing in the Second Degree a class A misdemeanor in the Supreme Court of New York …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … abuse. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the … testing, outpatient surgery, physical therapy, and home care services. United processes and pays claims from health …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider … To determine whether the Office of Alcoholism and Substance Abuse Services OASAS is effectively monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesCapital Planning
… has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans ensure … transportation authority responsible for air and public transportation in Erie and Niagara counties in New … capital assets costing approximately $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Reimbursement of Social Services Costs (2013MS-3)
… (DSS) incurs both direct and indirect program costs in the administration of social services programs and a portion of these costs are reimbursable by the Federal and … benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to … described above, employees should also be provided with tax exemption certificates when they travel. Local government … district employees are exempt from paying State and local sales or use taxes on hotel occupancy purchased within New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCollection of Fines Related to Tenant Complaints
… the State’s rent laws and regulations related to nearly 1 million regulated apartments in the State. Between January 1, … and harassment cases that cannot be resolved by settlement, mediation, or conference are heard before an … to collect outstanding fines. Consider whether the current settlement amounts are sufficient, particularly for owners …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsElementary and Secondary Education – 2022 Financial Condition Report
… including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationInternal Controls Over Selected Financial Operations (Follow-Up)
… has locations – or zones – in New York City, Albany, and Buffalo and is governed by a chairperson and two … as well as manufacturing and wholesale licenses, special event and brand label permits, and miscellaneous permits such … expense reports within 30 days of the end of the travel event, detailing all expenses including both travel card and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followJoin Our Information Technology Team
… effectively and efficiently so the agency can best serve all New Yorkers …
https://www.osc.ny.gov/jobs/information-technologyV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for … as defined by law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be … may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … The purpose of our audit was to review the Boards oversight of selected financial …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited timely. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … financial reporting requirements and the effect on the State's financial position must be identified. Discussion … to implement early, all entities that are part of the State reporting entity (i.e. enterprise funds and public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards