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Medicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Medicaid made improper fee-for-service claim payments for pharmacy services covered by recipients’ managed care plans. … provided to their enrollees. Prior to October 2011, pharmacy benefits were reimbursed through the fee-for-service … care coverage. However, beginning October 1, 2011, most pharmacy benefits were covered by managed care plans, and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… made a net overpayment of $898,541 on 96 of the 100 claims we tested. Key Recommendations Recover the net overpayment of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireEmpire BlueCross – Overpayments for Physician-Administered Drugs
… the same patient on the same date of service. Key Findings We identified $2,776,510 in actual and potential overpayments …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… 2024, according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “Higher tax … period last year, and $2.5 million higher than anticipated by DOB. Sales tax receipts, the largest share of these taxes, increased by $34.1 million, or 1.7% in the month of June. Business …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… every 90 days and any time a respondent has a notable change of appearance, such as change of hairstyle or weight gain or loss. DiNapoli’s audit, …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersSachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Town of Brandon - Financial Condition (2019M-239)
… Include more realistic estimates of revenues and expenditures when developing and adopting the annual budget. Discontinue overspending appropriations and appropriating unavailable fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … challenges, including costs to assist asylum seekers and fiscal cliffs for several programs. Given current reserve …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesHow to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess whether the vendor has: appropriate … and an acceptable performance record on past contracts. You should consider any information that comes to your … Reviewing vendor information When reviewing a vendor, you should rely on the scope of the contract to help guide …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationHomeless Services Housing Needs Assessment (Follow-Up)
… as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Parson’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Parsons is a New York City-based for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableOpinion 89-44
… during which they did not preside as a village justice and during which they received no moneys for which they are … fact that he has not received any costs, fees, expenses and fines during any month to the state comptroller within … specifically requires an acting village justice to report and pay over moneys to the State Comptroller. Nonetheless, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-44CUNY Bulletin No. CU-752
… of the January 2023 Increments and provide instructions for payments not processed automatically. Affected Employees … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) … The following Control-D report will be available for agency use on 12/15/2022. This grants agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-752-january-2023-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-726
… employee is due an increment, the agency must submit a Pay Change on the Job Action Requests page using the Reason code … 016094 (Vistng Distngd Prof). The agency must submit a Pay Change on the Job Action Requests page using the Reason Code … 01/01/2022 using the Action/Reason code of Pay Rate Change/INC (Increment) and will increase the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-776
… of the January 2024 Increments and provide instructions for payments not processed automatically. Affected Employees: … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) … The following Control-D report will be available for agency use on 12/15/2023. This grants agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-776-january-2024-city-university-new-york-cuny-incrementsComptroller DiNapoli Releases Municipal Audits
… , Village of Waverly and West Hill Fire District No. 3 . “In today’s fiscal climate, budget transparency and … policies and procedures, but there are still areas in need of improvement. The board does not complete an … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may under the provisions of section 11 of the General Municipal Law invest a portion …
https://www.osc.ny.gov/legal-opinions/opinion-95-28State Agencies Bulletin No. 2280
… and Maintenance Allowance. Affected Employees: Employees in Bargaining Unit 06 – Management Confidential or Bargaining … Cleaning and Maintenance Allowance should be processed in Administration pay period 17L, paychecks dated 12/04/2024 … dated 12/12/2024. Eligibility Criteria: Employees in Bargaining Unit 06 or Bargaining Unit 46, on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… tools they should be. As officials responding to an audit, you will be asked to prepare two documents at the … agree with the findings. We include your audit response in an appendix to the audit report, so that readers will be … report. OSC staff will also, as a general rule, schedule an exit discussion with appropriate officials to go over the …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans