State Audits by Agency or Authority

Infrastructure Inspection and Maintenance (Follow-Up)
Issued: 01/12/17

Infrastructure Inspection and Maintenance
Issued: 05/26/15

Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
Issued: 09/26/13

EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
Issued: 01/08/24

Climate Act Goals – Planning, Procurements, and Progress Tracking
Issued: 07/16/24

NY-Sun Incentive Program (Follow-Up)
Issued: 06/20/18

NY-Sun Incentive Program
Issued: 09/02/16

Accounts Receivable Collection and Reporting
Issued: 08/05/15

Contract Award and Performance
Issued: 12/22/14

Selected Aspects of Discretionary Spending
Issued: 09/30/14

Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
Issued: 10/17/13

Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
Issued: 08/13/13

Oversight of the Clean Water State Revolving Fund
Issued: 12/30/21

Monitoring the Green Innovation Grant Program
Issued: 06/20/18

Selected Aspects of Discretionary Spending
Issued: 09/29/14

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
Issued: 05/05/21

Equine Health and Safety (Follow-Up)
Issued: 05/06/20

Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
Issued: 01/10/20

Equine Health and Safety
Issued: 11/13/18

Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
Issued: 06/18/25

Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
Issued: 06/04/25

UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
Issued: 05/21/25

CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
Issued: 03/18/25

Anthem Blue Cross – Coordination of Benefits With Medicare
Issued: 08/19/24

Empire BlueCross – Overpayments for Physician-Administered Drugs
Issued: 09/27/23

UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
Issued: 09/13/23

UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
Issued: 07/20/23

CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
Issued: 06/21/23

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
Issued: 11/16/21

UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
Issued: 10/27/21

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
Issued: 02/08/21

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
Issued: 12/29/20

CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
Issued: 10/15/20

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
Issued: 08/21/20

An Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
Issued: 04/01/20

Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
Issued: 02/25/20

UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
Issued: 01/03/20

Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
Issued: 12/20/19

UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
Issued: 12/12/19

Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
Issued: 11/29/19

UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
Issued: 11/18/19

CVS Health – Temporary Holding Account Rebate Revenue
Issued: 10/17/19

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
Issued: 06/06/19

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
Issued: 01/28/19

UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
Issued: 12/31/18

UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
Issued: 08/13/18

Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
Issued: 05/09/18

UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
Issued: 12/27/17

Empire BlueCross BlueShield – Controls Over Payments for Special Items
Issued: 06/22/17

United HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
Issued: 05/24/17