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Personal Income Tax Refunds
… refundable credits based on incorrect information such as fake or inflated number of dependents or understated income …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsReview of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incPersonal Income Tax Refunds
… refundable credits based on incorrect information, such as fake or inflated number of dependents or understated income …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsFire Prevention, Safety and Control
… the Office of Alcoholism and Substance Abuse (Office) is in compliance with applicable fire prevention, safety and control requirements that help … Evaluation and Inspection Unit. Key Finding The Office is in compliance with applicable fire prevention, safety and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Empire Plan Drug Rebate Revenue
… the Department was credited with all drug rebate and discount revenue due the State. We considered these actions … Key Recommendations Remit the $694,227 in rebate and discount revenue identified by the audit to the Department. … implement oversight procedures to ensure drug rebate and discount revenues from manufacturers are correct and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueRisk Management Planning Group
… The objectives of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively … of workers’ compensation insurance for employers within New York State. In 2001, NYSIF accepted RMPG’s proposal to … discount, NYSIF should use variety of data, including the New York Compensation Insurance Rating Board (NYCIRB) rates, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupPersonal Income Tax Refunds
… Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility … and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall … ascertain the total amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableDisposal of Electronic Devices
… are permanently cleaned of all data, including personal, private and sensitive information. The audit covers the … Agencies may dispose of electronic devices on their own; however, OGS' Surplus Unit provides this service for … Fifteen of the 132 electronic devices readied for surplus still contained data, even though the Department had …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesDual Employment
… lives by creating opportunities and supporting people in ways that allow access to needed supports and services. As … these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2016, eMedNY processed about 202 million claims, resulting in payments to providers of about $29 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… To SED: Review the recommended disallowances resulting from our audit and make appropriate adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualContract Advisory No. 31
… Guidance : Pursuant to Chapter 839 of the Laws of 2022, OSC approval is required for purchases … Pursuant to Chapter 839 of the Laws of 2022 OSC approval is required for purchases …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followOversight of Telemental Health Services (Follow-Up)
… to provide and support mental health services and psychiatric care from a remote location. In 2015, OMH … a formal set of TMH standards allowing only physicians or psychiatric nurse practitioners to use TMH for assessment and … OMH-licensed care providers beyond physicians or psychiatric nurse practitioners to provide TMH services. In …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications. Key Findings We … overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Efficiency of Warehouse Space
… for this information. Key Finding OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of 9, square footage reduction for 3, and no changes in the remaining 3. Three other warehouse evaluations were in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceOversight of Nurse Hiring and Retention (Follow-Up)
… in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a public benefit corporation created by the … in our initial audit report Oversight of Nurse Hiring and Retention Report 2017 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow