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New York State Health Insurance Program - Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) (2022-F-29)
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29.pdfNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17)
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17.pdfUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsState Comptroller DiNapoli Releases School Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members (RS6419-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate one beneficiary.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6419-a.pdfState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Instructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfAll-Agency Contract Evaluation System
… while work is still underway. Key Recommendations Train the MTA Capital Construction ACE evaluators and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… equipment that are available to recipients on a monthly rental basis. Under both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the monthly rental payment limit is reached but the item is still needed, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… drug termination date. The audit covers the period July 1, 2014 through June 30, 2019. About the Program The State’s … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsOpinion 91-60
… disclosure forms (see General Municipal Law, §§810, 811, 812), officers and employees of municipal corporations … the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Financial Outlook for the Metropolitan Transportation Authority - September 2011
The recession greatly weakened the finances of the MTA, and for nearly two years the MTA has been attempting to stabilize its finances.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2012.pdfContracts for Personal and Miscellaneous Services (Follow-Up) (2014-F-11)
We have followed up on the actions taken by officials of the Metropolitan Transportation Authority to implement the recommendations contained in our prior
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f11.pdfAccount Codes for Natural Gas and Wind Farm Revenues
Account codes established to record revenues received from natural gas lease and royalty payments and wind farm revenues received from host community PILOTs
https://www.osc.ny.gov/files/local-government/publications/pdf/naturalgasandwind.pdfEPI- Employment Recovery Is Slow for New Yorkers with Disabilities
People living with disabilities face unique daily challenges that can present barriers to employment. The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally.
https://www.osc.ny.gov/files/reports/pdf/disabilities-employment-recovery.pdfDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… that support their sustainability and good work,” said Doug Sauer, chief executive officer of New York Council of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsApplication for Police & Fire Retirement for Disability Incurred in Performance of Duty and ERS Members Covered Under Section 607-g and 89-v (RS6442)
For PFRS members to apply for a performance-of-duty disability retirement and for ERS members covered under sections 607-g or 89-v, use form RS6442.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6442.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdf