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St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Objective To determine the extent of implementation of the three … program offers managed long-term care (MLTC) coverage to people who are chronically ill or disabled and who wish to stay in their homes and communities. MLTC plans offer a … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… costs included $111,791 in personal service costs for 107 direct care employees and 34 administration employees, and … the time of the Director of Clinical Services, $5,054 for direct hours not documented, $3,232 for a direct maintenance … appropriate adjustments to QSAC’s CFR and reimbursement rates, as warranted. Work with QSAC officials to help ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Objective The objective of this audit was to determine whether the Department of Health (Department) … care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays … Enrollment information is ultimately communicated to eMedNY, the Medicaid claims processing and payment system. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Class (SC), and full- and half-day Special Class in an Integrated Setting (SCIS) programs to children with … cost-based programs; $488,450 in other than personal service related party costs incorrectly charged to the SED … compensation; $76,793 in unsupported other than personal service costs; and $34,111 in unsupported personal service …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine … sampled clients were program-eligible and were referred to the program via the proper authorities and that client … contained required documentation. However, our visits to certain client apartments identified what appeared to be …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… by Medicare (Report 2018-S-71 ). About the Program Hospice is a coordinated program of home and/or inpatient care that … and Medicare (referred to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. In addition to delivering …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party … To determine if Medicaid made inappropriate feeforservice payments to pharmacies on behalf of recipients who had thirdparty …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… recipients according to their diagnosis and severity of illness, which provides the basis for calculating the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… all costs of Part B services until their annual deductible is met. After the deductible is met, Medicare begins to pay its share and the enrollee is responsible for any coinsurance. Typically, Medicare will …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … of opioid drugs for pain-related conditions. Opioid treatment programs (Treatment Programs) provide … recipients who are receiving opioids while also in a Treatment Program for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, … several years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured nonpayroll disbursements disbursements were supported and for appropriate School purposes properly reviewed and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome … reported approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… million for expenses including food for staff, recognition awards and vehicle expenses that were not supported or …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… beneficiaries." "My gratitude goes to Comptroller DiNapoli for his trust and support. We have worked diligently to grow … Titarchuk said. "I look forward to continue working with Comptroller DiNapoli and our outstanding staff." … derivatives marketing. She graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. About the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… affect Exxon’s operations,” said DiNapoli, who is Trustee of the New York State Common Retirement Fund. “As shareholders, we want to know that Exxon is doing what is needed to prepare for a future with lower carbon …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… The program run by the State Education Department (SED) to help New Yorkers with disabilities gain employment, transition to independent living, and rise out of poverty is not … too often leaves participants with inadequate plans that do not accomplish those goals, according to an audit released …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-short