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Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report … real property when the consideration is $1 million or more and is often referred to as the “mansion tax,” which is … to pay the mansion tax, the seller is required to pay, and the tax then becomes the joint and several liability of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followControls Over and Revenues From .nyc Generic Top-Level Domains
… due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met. … with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate the corresponding financial impact. The … health insurance coverage to over 1.2 million active and retired State, local government and school district …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… revenues are appropriately collected, accounted for, and transmitted to the State and regulatory oversight costs are assessed and collected as required by law or compact. Our audit … ensure revenues are appropriately collected accounted for and transmitt …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report 2017-S-61 ). About the Program … behavioral health needs began to be enrolled into Health and Recovery Plans (HARPs). HARPs are a type of managed care … recipients age 21 or older with serious mental illness and/or substance use disorders. We issued our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followHealth and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … of the critical functions required to protect the health and safety of foster children. For example, we found that ACS … did not have controls to ensure that agencies conducted and recorded visits. Further, it did not ensure that Family …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report … Every year in the United States, millions of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followMental Health Education, Supports, and Services in Schools (Follow-Up)
… initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 ). About the Program … students at approximately 1,600 elementary, middle, and high schools (excluding charter schools). DOE recognizes … impacts not only our students but our families, schools, and communities” and “Enhanced school mental health programs …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followControls and Management of the Unemployment Insurance System (Follow-Up)
… included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report … In addition, the federal Coronavirus Aid, Relief, and Economic Security Act, also enacted in March 2020, … for those affected by COVID-19. The COVID-19 pandemic and the addition of temporary federal benefit programs, like …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSelected Aspects of Safety and Security in Subway Facilities
… New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point … New York City Transit has taken steps to implement safety and security in all its subway facilities and whether safety …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient … oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 ). About the Program The Patient Health Information and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the … through December 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and safety, while promoting economic development. On December …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … recommendations to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … after the first case was identified, COVID-19 infection and death rates among New York State nursing home residents …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place … to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Selected Safety and Security Equipment at Train Stations (Follow-Up)
… included in our initial report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 ). About … stations, maintains the stations’ structural components, and ensures that security equipment installed at the stations is working, monitored, and tested. As of June 15, 2019, SIR had 199 Closed Circuit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followMaintenance, Inspection, and Testing of the Event Recorder System
… whether the the Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action plans to fix … North America. The LIRR has 124 stations on ten branches and the City Terminal Line that covers about 700 miles of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… providers who routinely bill for higher-level Evaluation and Management services and to determine if out-of-network providers billed UnitedHealthcare for higher-paying Evaluation and Management services than what were actually performed. … providers who routinely bill for higherlevel Evaluation and Management services and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications … 2017, examined whether the Division of Homeland Security and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided adequate oversight of Statewide Interoperable …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow