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Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a … the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s … Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… the Provision of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … for the referral, evaluation, Individualized Education Program (IEP) development, and placement of students in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… ranging from hospital inpatient care to physician and dental services. Accordingly, Plans are responsible for … in improper FFS payments for inpatient, practitioner, and dental services that should have been covered by Plans. Many …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations made in our initial audit report, … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… overtime costs. Additionally, video from surveillance cameras found that security officers who were assigned to the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … Determine if District officials of the Enlarged City School District of Troy District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually … by the Council President as required by the Charter, but rather by the City Manager. We found exceptions with the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… cash management assures that investments are optimized for the best possible return for taxpayers. We strongly recommend the following best practices for cash management. Actively Monitor Cash Flow Improving … Revenue Enhancement Ideas Cash Management for Local Governments and School Districts …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… graded rate. Determines the maximum amortization amount Subtracts the employer’s graded contribution from the … normal contribution. OR Determines the Graded Payment Amount Subtracts the employer’s normal contribution from the … employer’s graded rate) $19,783,200 Maximum amortization amount (employer’s normal contribution minus employer’s …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of the School’s compact contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. … that clearly defined what activities it will engage in to achieve the stated goals and objectives. Also, the compact …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… to do so. Key Recommendations Confer with SED as to the propriety of its relationship with the LLC and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… these contracts − for public works projects and sidewalk replacement services − that resulted in payments totaling … $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to reimburse the Town for sidewalk replacement, a significant portion of this cost was borne by …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293DiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 … resources generated from the combination of these factors is not likely to occur at the same level again, however, and … Total revenue for New York Citys budget is expected to drop by 94 to $1011 billion in Fiscal Year FY …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities … Thomas P. DiNapoli. The audit found that the state Office of Mental Health (OMH), which oversees the New York … their contracted employment service providers, make use of the system — and better serve New Yorkers with …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… billion, $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget … 2024 which propelled bonuses paid in the final quarter of the fiscal year. “With the steady pace of economic growth and strong financial markets in 2024, the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that nine villages were designated in fiscal stress under his office’s Fiscal Stress Monitoring … to an end and uncertainty coming out of Washington on state and local funding cuts, local officials should closely …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year