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Bet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010

New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the

https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdf

State and Municipal Comptroller and Treasurer Comment Letter on Repeal of Carbon Pollution Emission Guidelines

The undersigned state and municipal treasurers and comptrollers submit this letter as an official comment in response to the Environmental Protection Agency’s (

https://www.osc.ny.gov/files/press/pdf/letter-on-repeal-of-carbon-pollution-emission-guidelines.pdf

Medicaid Program – Provider Compliance With the Electronic Visit Verification Program

… with service dates from January 2021 through March 2023 and paid home health care services with service dates from January 2023 through March 2023. About the Program The Department of Health (DOH) …

https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-program

Overpayments of Certain Medicare Crossover Claims (Follow-Up)

… Purpose To determine the extent of implementation of the five … of Health (Department) implemented the Medicare/Medicaid claim crossover system. Under this system, providers submit … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed, which …

https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-follow

ReStacking Occupancy Initiative

… the State’s 2013-2014 Budget included an expectation for $5 million in additional savings, for a total of about $26 million in savings expected by March … would be enhance if OGS were to periodically track and report on the net results of the program. Key Recommendation …

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiative

Medicaid Program – Overpayments of Ambulatory Patient Group Claims

… were not factored into the claim payment. Under the new APG system, the Department assigned providers new APG rate codes and deactivated the rate codes used under … providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, the Department …

https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claims

Compliance With Executive Order 95 (Open Data)

… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data

Compliance With Executive Order 88 – Energy Efficiency of State Buildings

… 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings while advancing economic growth, … energy security. EO 88 is intended to accomplish broader State policy goals, such as reducing State government’s …

https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings

Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)

… of implementation of the three recommendations included in our initial report, Borough of Manhattan Community … form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for … on CUNY Central’s list. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …

https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow

Financial Condition and Selected Expenses (Follow-Up)

… Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York City Casino (Resorts) opened adjacent to …

https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-follow

Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers

… Purpose To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as … managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies …

https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providers

Inappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)

… and whether inappropriate Medicaid payments were made as a result of recipients being assigned multiple identification … identified $17.3 million in Medicaid overpayments because 9,848 recipients were enrolled into Medicaid with multiple …

https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-social

South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)

… District moneys for the period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operations

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … 50,000 residents. The County is governed by a 15-member Legislature. The County’s budgeted appropriations … use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)

… "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for collections whether she receives them directly or when collections are received by other Company members. We found all the disbursements were for legitimate Company …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09

Use of State Appropriations

… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and …

https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriations

Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)

… examined the oversight of persons convicted of DWI by the New York City Department of Probation (Probation). In New York City, persons convicted of DWI are monitored by … in this review. Other Related Audit/Report of Interest New York City Department of Probation: Oversight of Persons …

https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-follow

Security Over Electronic Protected Health Information (Follow-Up)

… Roswell Park Cancer Institute (Institute) had established a highly developed information security program to protect … Of the four recommendations contained in our audit report, two have been implemented and two have been partially implemented. While the Institute has …

https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-follow

Rockland County – Budget Review (B6-13-22)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The County of Rockland is authorized to issue debt totaling $96,000,000 to liquidate the cumulative deficit in the County’s general …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)

… Purpose To determine the extent of implementation of the one … examined whether Medicaid made inappropriate payments to medical providers for services rendered to Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-follow