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Operational Advisory No. 2
… approval are not met. Guidance: SFS Transaction Clean-Up Payment Vouchers Vouchers with an approval status of … modified date on the voucher. This is an effort to clean up vouchers prior to fiscal year end. Vouchers will be … up throughout the Fiscal Year by the Bureau of State Accounting Operations according to the following rules: ROA …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesOversight of Obesity and Diabetes Prevention Programs
… of outcome-based indicators (e.g., healthy nutrition posters, benches, bicycle racks) on the rates of obesity and … on impact or identify performance patterns and trends for many of the outputs it funds. The Department made … $5,811 to two contractors. One contractor received $5,751 for personal service costs that were not allowable and a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) … rate-based preschool special education programs to 213 children from school districts located in Nassau, … Queens, and Suffolk counties. The counties pay tuition to ACDS for these services using reimbursement rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little … rate-based preschool special education programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for these services using reimbursement rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualFacility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… complied with the prevailing wage laws under its janitorial contract with the New York State Office of Mental … OMH contracted for $2.3 million with Shorefront to provide janitorial services to six outpatient facilities located in … employees performing work on a public works contract. Janitorial workers are included in the employee category …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. We … damage as a result of an accident. According to Article VI, Section 317 and Article VII, Section 363 of the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoAccuracy of Reported Cost Savings
… the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost savings … the Medicaid Inspector Generals reported cost savings for calendar years 2008 through 2012 …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Objective To determine whether Empire BlueCross properly paid hospital … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local … Empire processes claims for hospital services according to contracts it negotiates with hospitals. The hospital …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… of the two recommendations included in our initial audit report, Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Report 2017-S-34 ). About the Program The New York State … actually provided is known as upcoding. Our initial audit report, issued on December 31, 2018, examined whether United …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesProtection of Child Performers (Follow-Up)
… included in our initial audit report, Protection of Child Performers ( 2016-S-70 ). Background The Department of … workers in New York State. Within the Department, the Child Performers Unit (Unit) is responsible for monitoring … of the State Labor Laws, which were established to protect child performers whose interests and well-being during …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. The Empire Plan provides its members with four types of health …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceLivonia Central School District – Conflict of Interest (2024M-89)
… 5, 2017 through December 19, 2022. In addition, the former Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July 15, 2022. The former Superintendent informed District administrators and staff of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Putnam County Industrial Development Agency – Management Practices (2013M-257)
… recapturing benefits from projects that fail to meet their goals. However, the policy has not been evaluated since, and … to businesses to determine if projects meet their goals or recapture benefits when they do not. Officials also … cannot determine if projects are meeting their related goals or accurately report this information to the Office of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12