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Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit … felonies) for his conduct. The court ordered the dentist to make restitution to the State and could sentence the dentist to jail. Key Recommendations Actively monitor the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… entities to comply with the statewide energy efficiency target established by the Order. Background E.O. 111 required … is little assurance that reported progress toward the target is an accurate representation of the statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to … Intervention program which was discontinued at the end of the 2013-14 fiscal year. The New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… development programs and services State agencies and public authorities offer, who they serve, and what their … and services that are offered by 22 State agencies and public authorities. Despite the number and variety of these … development programs and services State agencies and public authorities offer who they serve and what their …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence … a medical examination, practical and behind-the-wheel driving tests, and maintaining a safe driving record both on … for reviewing motor carrier compliance, which uses desk reviews with advance notice of the sample of driver files …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare … Medicare program covers physical, occupational, and speech therapy services as well as prescription drugs. When these … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Parsons is reimbursed for these services through … $46,843 in other than personal service costs, consisting of $26,002 in unsupported expenses, $15,425 in incorrectly … agency costs $12,707 in personal service costs, consisting of $11,674 in excessive salary and fringe benefit costs for …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development … Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and … To determine whether the New York City Industrial Development …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Notices received by the Department that were dated January 2019 through April 2022. We also considered Department … 2,752 Notices that were dated during the period January 2019 through April 2022, covering a reported 280,302 affected …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We … To determine whether the Metropolitan Transportation Authority MTA New York City …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… learning disabilities who are between three and five years of age. Leake and Watts is reimbursed for preschool special … $162,753 in personal service costs, which consisted of $158,044 in salaries and fringe benefits for staff working … in other than personal service costs, which consisted of $53,960 in insufficiently documented expenses and $11,358 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4 ). … 31, 2012, the Department of Health (Department) paid Joia Pharmacy, Inc. (Joia) more than $7.7 million for 50,060 … made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report …
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)
… April 6, 2015, concluded that neither City University of New York (CUNY) nor York College had adequate internal controls over time and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… that, for the period January 1, 2018 through June 30, 2019, the Bureau issued 45,694 divisible load overweight …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… covered the period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and … During fiscal years 2017 and 2018, DOF processed about 20 million summonses with a total value of $901 million and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… 675,000 members. This project will begin with an initial meeting, either in person or via telephone, arranged by OSC … the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test … with the free Acrobat reader, available through this link https://get.adobe.com/reader/ . …
https://www.osc.ny.gov/procurement/c001148GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link … is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately … the Smithtown Central School Districts District Board of Education Board ensured claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-related