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Subway Wait Assessment (Follow-Up)
… of implementation of the five recommendations included in our initial report, Subway Wait Assessmen t ( 2014-S-23 ). … 2014. Key Finding We found that Transit made some progress in addressing the problems identified in our prior report. However, additional actions are …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followBenefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followAccess-A-Ride Accident Claims (Follow-Up)
… traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Department of Financial Services. On December 10, 2015, William Davis, former owner Davis Ethical Pharmacy, pleaded … in the Second Degree in Nassau County District Court. William Davis was sentenced on February 9, 2016 and made … we did not test, and formally assess the conduct of William Davis. Key Finding United officials made progress …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Arthur Bruckner (Lawrence’s father); Allan Lebovitz; and Robert Thaler. From January 1, 2007 through June 8, 2011, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… recommendations made in our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield … 2012 (Report 2012-S-132). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background … employees received costly payments due to long-term practices related to Hours of Service that may have been … avoidable. For calendar 2010, we determined that these practices cost Metro-North $991,208 in overtime and $216,128 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followBus Driver Licensing (Follow-Up)
… the four recommendations included in our initial report, Bus Driver Licensing (2012-S-30). Background Our initial … on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article 19-A … of the four recommendations included in our initial report Bus Driver Licensing 2012S30 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followReporting of Billboard Income (Follow-Up)
… of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( … Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify and … income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followOpinion 90-26
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in … with governing statutes and guidelines. Our audit covers the period January 1, 2010 to February 28, 2014. Background … To determine whether the Office of the Nassau County Public Administrator NCPA …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… providers for services rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsVoluntary Compliance Program
… What is Voluntary Compliance? Voluntary compliance provides an … and interest associated with the reported items if the holder complies with the terms of the program. Participants … is voluntary, however, complying with the NYS APL is a legal requirement. All companies are subject to the NYS …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programCase Management (Follow-Up)
… data, there were over 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts … their quality of life. DFTA reported that more than 31,000 seniors received over 515,000 hours of case management … paid case management services appropriately for eligible seniors. The audit, which covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followState Agencies Bulletin No. 434
… Purpose To provide information regarding new Earnings Codes used by OSC in time entry for employees who are due a … then mailed to the requesting agency. Seven new Earnings Codes will now be used to process tax refunds through … view the refunds in the Payroll System. The new Earnings Codes are: TF1 - Federal Tax Refund TF2 - NYS Tax Refund TF3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservOpinion 2008-3
… reserve fund may not be transferred into the fire district's general fund]). Moreover, there is no general authority for … September 3, 2008 Charles S. Kovit, Esq., Attorney at Law Bay Park Fire District 1 Effective January 1, 2007, a … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-42
… States Treasury bills issued in book-entry form, which are registered in the name of the village, under the "Treasury … United States of America... b. Such obligations, unless registered or inscribed in the name of the municipal … from the above-quoted provision that obligations which are registered in the name of the municipal corporation need not …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1368
… of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2015. Affected Employees Employees enrolled in the Deferred Compensation Plan Effective Date(s) … “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1368-deferred-compensation-maximum-contribution-limits-calendar-year-2015Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
Determine whether the Workers Compensation Board has adequate procedures in place to accurately report its assessable expenses related to administration
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31