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Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans

To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37-response.pdf

Queens Centers for Progress – Compliance With the Reimbursable Cost Manual

… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED … refers students to QCP and pays for its services using rates established by SED. The rates are based on the …

https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manual

Medicaid Program - Medicaid Payments to Medicare Advantage Plan Providers (2016-S-54) 90-Day Response

To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s54-response.pdf

Medicaid Program - Medicaid Payments to Medicare Advantage Plan Providers (2016-S-54)

To determine whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s54.pdf

DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses

… Comptroller Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on $138 …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses

Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims

… for outpatient services that were erroneously billed as inpatient claims. The audit covered the period from … hospitals for inpatient and outpatient services. A recipient’s status in a hospital – inpatient versus … to assist hospitals in determining when to bill services as inpatient or outpatient likely contributed to improper …

https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claims

West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)

… January 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the Towns of Ghent and Claverack in Columbia …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

… Had these services been claimed, the District would have realized revenues totaling $11,530, 50 percent of the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106

Opinion 92-51

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses … of moneys to be used for the reimbursement is public or private. You ask whether an industrial development agency …

https://www.osc.ny.gov/legal-opinions/opinion-92-51

DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts

… $35,000 in personal expenses for members, including rent, cable television and college fees, according to an audit … released today by State Comptroller Thomas P. DiNapoli. The findings of the Comptroller’s audit and investigation … and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so that taxpayers are …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-gifts

Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums

Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums

https://www.osc.ny.gov/files/local-government/required-reporting/pdf/foreign-fire-insurance-premiums-annual-report.pdf

State Agencies Bulletin No. 1784

… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or received reimbursement from … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019

Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … (CFRs) were properly calculated, adequately documented, and allowable pursuant to the State Education Department's …

https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manual

DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses

… House is contracted to provide services to New Yorkers who are trying to overcome substance abuse problems, but it … must recoup this money, which should have been used for cost-effective addiction services to New Yorkers.” OASAS, … expenses are approved. The response from OASAS officials, who requested the audit by OSC, is included in the final …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expenses

Examination of Pitts Management Associates, Inc. Travel Expenses

… Pitts Management Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. Background … Vice President/Chief Nursing Officer accepted one and two meals, respectively, from PMA. In each instance PMA … submitted, and Downstate approved, reimbursement for those meals. We are referring these issues to the NYS Joint …

https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses

State Agencies Bulletin No. 1542

… group who need to file a tax return for 2017 will need to renew their ITINs. The renewal period began October 1, 2016. … began expiring October 1, 2016 and taxpayers will need to renew them on a rolling basis. The first ITINs that will … mail letters to this group to inform them of the need to renew their ITINs if they need to file a tax return and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid reimbursements were maximized. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … is located in the Town of Hempstead in Nassau County and was created by a special act of the State Legislature in … did not use competitive methods when procuring goods and services that were not subject to competitive bidding. …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

Richland Fire District – Board Oversight (2016M-374)

… Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for … not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for damages, and other employee reimbursements. Some reimbursable expenses …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview