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Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Purpose To determine the extent of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to … To determine the extent of implementation of the 11 recommendations included in our initial report Practices Used by the Transit Adjudication Bureau to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The securities … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostFood Safety Monitoring
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors the processing, distribution and sale of food products in New York State. The audit covers the period … To determine whether the Department of Agriculture and Markets Department adequately monitors the processing …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringStafford Fire Department, Inc. - Financial Management (2023M-110)
… – pdf] Audit Objective Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly … Determine whether the Stafford Fire Departments Department Board and Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… service costs, such as property related costs and vehicle expenses, and $17,650 in personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualWho to Report – Enhanced Reporting
… enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, but chose not to join NYSLRS; Retirees (from any of the eight public … NYSLRS members optional members and public retirees who have returned to work …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportIX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants
… on projects with multiple funding sources. See Section 7.B - Funds Distribution in this Chapter for further … grant award number and is the critical field used to summarize data in SFS reports. Due to system generated … for all BUs. Guide to Financial Operations REV. 03/13/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agenciesThe 80/20 Housing Program (Follow-Up)
… and families. The federal government provides income tax credits, and municipalities provide real estate tax abatements, as incentives to developers. In New York … tax abatements through Section 421-A of New York's Real Property Tax Law. As of September 27, 2018, 93 developments, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… Standards Board Statement No. 83 (GASBS 83) – Certain Asset Retirement Obligations ASSET RETIREMENT OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … (i.e., permanent removal from service) of a tangible capital asset. A government that has legal obligations to …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Medicaid policies for reimbursing hospitals and other health care providers for their services. Generally, … among divisions of merged or consolidated facilities. Other Related Audits/Reports of Interest Department of … Activity April 1, 2011 Through September 30, 2011 (2011-S-09) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesVI.5 Project Budgets – VI. Budgets
… approve and post budget journals to create project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a project child budget is adjusted. Note: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsState Agencies Bulletin No. 502
… Units 02, 03, 04, and 47 who have a Workers’ Compensation accident occurring on or after 7/1/04. Effective Date(s) … whose degree of disability, as determined by the State Insurance Fund (SIF), is more than 50% and the statutory … well. Retirement Credit and Deduction While an employee is covered under this benefit, the employee is entitled to full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationOversight of Select High-Technology Projects
… construction, and equipping of high-tech facilities for private companies. In some instances, the private companies then operate and maintain the facilities … for private investment and creating high-tech or other jobs. Collectively, these projects were intended to create …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) … applicable laws, rules, and regulations. Our audit covered the period from July 1, 2016 through July 2, 2019. About the Program According to the U.S. Department of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersEligibility, the Benefit and Filing – Career Plan for ERS Tier 2 Members
… Tier 2 members covered by Sections 75f and 75g Eligibility the Benefit and Filing …
https://www.osc.ny.gov/retirement/publications/1508/eligibility-benefit-and-filingCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… By law, you can’t hire or appoint immediate or close family members of a school board member, school district … dependent (related or not) In addition, you must use good judgment by not appointing other relatives, such as in-laws, or family members of individuals with the responsibility of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesAdvisory Council for the Retirement System
… Melinda Person President NYS United Teachers Christopher Summers President NYSCOPBA Raymond Santander Assistant …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemCost-Saving Ideas: Evaluating Solid Waste Collection Options
… garbage collection Local governments providing solid waste collection should periodically evaluate these services … station may include one or more large containers for solid waste in a centralized location. Transportation costs can … The NYSDEC also has general information about solid waste composition and characterization in New York State. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options