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Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… under 65 who have certain disabilities. Under Medicare Part C, private managed care companies administer Medicare … and Medicare, providers bill Medicaid for the enrollee’s Part C cost-sharing liabilities (deductibles, coinsurance, … Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… one of these plans, if you are: Planning to retire in the near future. Considering transferring or reinstating a … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members … in an eligible title who join PFRS on or after July 1, 2025 will be automatically enrolled in the new 20-year plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planTown of Oswego – Financial Condition and Information Technology (2017M-290)
… (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 percent). The …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Opinion 89-11
… powers of a not-for-profit corporation, which include the power to rent real property and all powers necessary to … and their families. Thus, although the Association has the power to rent a meeting room in furtherance of its general …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: DOH Needs to Improve Drug Rebate Collections
… for newborn claims that were submitted with incorrect birth weights. Auditors also found $1.06 million in …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/taconic-hills-2019-155.pdfTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
Determine whether the former Town Comptroller (Comptroller) adequately performed the financial recordkeeping and reporting duties required of this position.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stanford-2022-33.pdfGuide for Submitting Annual Reports and Contract Transactions
All State authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing.
https://www.osc.ny.gov/files/public-authorities/pdf/annual-reporting-guide.pdfNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The … 570 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mHunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… bilingual extension certifications, which authorize the holder to teach not only the subject they are already …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Agencies Bulletin No. 1414
… Employees with a Pay Basis Code of HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS … has a Pay Basis Code of HRY and a Grade equal to 600 or 800, OSC will automatically increase the salary by applying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1414-managementconfidential-mc-first-2-parity-increase-effective-july-2015Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… purchase and acquisition costs. Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active and retired State, participating local government and school district … Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughDiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… State tax receipts totaled $27.6 billion through the first quarter … up, consumer spending has slowed in recent months and some tax collections are showing signs of weakness. My office will … and long-term for our state’s finances.” Personal income tax (PIT) receipts totaled $14.5 billion, $128.4 million …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… DiNapoli said. “This financial market strength is good news for New York’s economy and our fiscal position, which …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024State Agencies Bulletin No. 1622
… An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in addition … are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1622-deferred-compensation-maximum-contribution-limits-calendar-year-2018Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… allowable is 165. However, for some members employed by New York State, the maximum is 200 days. Credit for your unused sick …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Park Central School District is located in Erie County and is governed by the Board of Education, which comprises … pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for … in two of the reserves (the unemployment insurance and tax reduction reserves), totaling $2.2 million, appeared …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves