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Medicaid Program – Cost of Pharmacy Services Under Managed Care
… pharmacy providers directly for each drug dispensed to a Medicaid recipient. Under managed care, the Department … unnecessary costs to the Medicaid program. The Department does not require MCOs to use the most cost-effective drugs to … is steered toward drugs with the lowest net cost when medically appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and … 30 entities that can issue parking summonses within New York City. During fiscal years 2017 and 2018, DOF … respondents. A Memorandum of Understanding (MOU) between New York City and the U.S. Department of State (DOS) sets …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… of Audit The purpose of our audit was to evaluate the City’s financial management and administration of the … period April 1, 2008 through June 13, 2012. Background The City of Dunkirk is located in Chautauqua County and has a … City officials have disbursed CDBG funds without the most basic of documentation to support the expenses and have used …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Yonkers – Budget Review (B22-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Wyoming County Court and Trust Funds (2020-C&T-2)
… and abandoned property. Pursuant to New York State Finance Law, the Treasurer is required to submit a report on an … In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer … on the annual report sent to the State Comptroller’s Office as required. We identified one action for $28,204.84 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… This is commonly known as the global surgery period. All routine services related to the surgery, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersImproper Medicaid Payments to Eye Care Providers
… who appeared to be affiliated complied with Medicaid provider enrollment rules and (2) if Medicaid paid for … Findings We identified vulnerabilities in the Department’s provider enrollment and revalidating processes and procedures … fully comply with the Department’s Medicaid policies for provider enrollment and revalidation were able to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughSelected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the high-cost travelers in the State as well as …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Personal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed over 7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… States branches of foreign insurers domiciled in New York State. Section 332 requires the State Comptroller to audit the expenses of the Department's … based on the dollar value of premiums written in New York State. Key Findings We found that the Department is reporting …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Controls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance … officials at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit … March 2020. About the Program In 1997, MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations made in our initial audit report, … the dual-enrolled recipients’ cost-sharing obligations of copayments, deductibles, and coinsurance. We issued our … To determine the extent of implementation of the 11 recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followOversight of School Safety Planning Requirements (Follow-Up)
… school violence and increasing the safety of students and teachers in school settings. Among its key provisions, the … school districts to establish a code of conduct, mandates training and instruction for preventing and responding to incidents of school …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-follow