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Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfCUNY Bulletin No. CU-691
… Status of Active, Leave of Absence, and Leave with Pay. Any employee who is Rehired in Job by CUNY and is not active at another campus shall have a contribution rate based on their new or projected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpSelected Employee Travel Expenses
… in the best interest of the State. The Department may also have incorrectly failed to report taxable travel expenses to … authorities for the two calendar years 2010 and 2011. We have referred this matter to the Comptroller's Division of … and Revenue Services to work with the Department to take any corrective action needed. Key Recommendations Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4-response.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfAccounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31) 180-Day Response
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31-response.pdfMedicaid Program - Improper Fee-for-Service Payments for Services Covered by Managed Care (2017-S-74) 90-Day Response
To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s74-response.pdfUnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82), 90-Day Response
To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were not distinct and independent from other se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s82-response.pdfUnited HealthCare: Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP (2016-S-17)
To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16s17.pdfEffective Oversight of the Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility, March 2012
The Tuition Assistance Program (TAP) is among the nationfs largest state sponsored, need based grant programs for student aid.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-tuition-2012.pdfIRS Pension Limitation – Regional State Park Police Plan
… The Internal Revenue Code Section 401(a)(17) limits the amount of salary that … 2012) in the State’s fiscal year (April 1st – March 31st). This amount is set by federal law and is periodically adjusted for inflation. … Regional State Park Police Plan information …
https://www.osc.ny.gov/retirement/publications/1867/irs-pension-limitationOpinion 89-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by resolution, that a proposition shall be submitted at any annual fire district election, other than one at which a … the appointive office to elective shall be submitted at any annual fire district election. If the proposition is …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Contract Advisory No. 7
… ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new … characters (e.g. %,#,@,*,>, etc.) should not be used in any other part of the Contract ID. When creating the … Business Units/Department IDs and correct any that have been set-up inappropriately with special characters in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderOpinion 94-19
… to a sinking fund the amount necessary to bring the balance of the fund, including interest earned on …
https://www.osc.ny.gov/legal-opinions/opinion-94-19DiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… to conceal his negligence," DiNapoli said. "Taxpayers have a right to expect accountability and transparency in … To date, DiNapoli’s audits and investigations have led to over 150 arrests and the ordered restitutions of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… N.Y. company that serves as a supportive housing provider for New Yorkers with mental illness. The audit released today … nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, Orange, Otsego, … Their full response is included in the final report, which can be found at: …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of the new fiscal year, a decline of $1.1 … the same period last year, largely driven by a decline in personal income tax (PIT) collections, according to the … year were nearly $1 billion below projections released in February," DiNapoli said. "It’s not clear whether this is …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refunds