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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 Consolidated Fiscal Reports (CFRs) were … two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… to identify the owners of unused gift cards. Retailers can provide OUF with a name if the person registers the gift … the card details, such as card number and balance, which can be used by the gift card owner to claim the balance from … without requiring them to fill out a claim form. If OUF can confirm the identity and mailing address of an entitled …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services, including prescription drugs, to … who are economically disadvantaged and/or have special health care needs. The New York State Controlled Substances … dispense when prescriptions are ordered by telephone or fax. Our initial audit report, which was issued on February …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access … We found that DOH lacked sufficient oversight of managed care provider networks. We determined that, in many … DOH has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksInfrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the 2,065 structures the Corporation is required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… a Commercial Plan for members and their dependents who do not qualify for Medicare, and the Empire Plan Medicare Rx … Rx Plan) for retired members and their dependents who do qualify for Medicare. Claims paid under the Medicare Rx …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underState Agencies Bulletin No. 2346
… Purpose: The purpose of this bulletin is to inform agencies that position pools … July 10, 2025 OSC Actions: OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … gift cards can help you avoid fees." Under the Federal Credit Card Act of 2009, many types of retail cards sold … to disclose whether those rebates will be issued in the form of a gift card and whether any fees will apply to those …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19State Agencies Bulletin No. 2238
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates: Administration … will need to be completed before June 20, 2024 in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsService Diversions for Maintenance and Capital Projects
… Purpose To determine whether the MTA Long Island Rail Road (LIRR) (1) effectively managed service diversions due to … To determine whether the MTA Long Island Rail Road LIRR 1 effectively managed service diversions due to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsReimbursement of Social Services Costs (2013MS-3)
… delivering services to, or for, the DSS at rates up to 50 percent from the Federal government and 25 percent from … errors (under-billings and over-billings) or a failure to bill at all. We identified additional opportunities for … to the DSS in an effort to accurately capture and bill direct expenditures related to social services. Maintain …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s … treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day. … hospitals and reviewed the associated recipient’s medical records. For these 190 claims, 91 claims (48%), totaling …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Agencies Bulletin No. 2137
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees: All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Dates: Administration … will need to be completed before June 22, 2023, in order for them to be used in PayServ for the Administration check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2137-updating-payserv-chartfield-strings-june-lapsing-eventsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… (or caps). A special category of DME – oxygen equipment – is only available for rental and generally has no limit on …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Agencies Bulletin No. 1931
… insert a row into PayServ on the Department Budget Table USA with a valid chartfield string effective beginning of the … also contains a lapsing account code, OSC Payroll will contact your agency requesting necessary changes. OSC Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1931-updating-payserv-chartfield-strings-september-lapsing-eventsAccess Controls Over Selected Critical Systems (Follow-Up)
… including: foster care and adoption; child and vulnerable adult protective services; preventive services for children …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followTaxes – 2022 Financial Condition Report
… At the local level, property tax revenues are the largest single tax source overall. Nearly 66 percent of all property …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxes