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Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). Background We issued … whether the Provider inappropriately billed Medicaid for vision services. The scope of the audit was from January … received over $22,000 in improper Medicaid payments for claims with inappropriate coinsurance charges and for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … assigned identification numbers to individuals eligible for Medicaid, and whether inappropriate Medicaid payments … The Department oversees and establishes guidelines for local districts regarding Medicaid eligibility. Local …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… report, Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments … Resources Administration in New York City) are responsible for determining NAMI amounts for their Medicaid nursing home recipients. Localities are …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning … budget. Establishing and funding allowable reserve funds for a specific intended purpose can smooth out spikes in both …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing … include provisions prohibiting discrimination, procedures for reporting violations or the Dignity Act Coordinator’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… (DOE) needs to step up its efforts to prepare students for their next steps after high school, according to an audit … of students did not graduate on time and were not prepared for higher education or to obtain employment, and identified … DiNapoli said. “The DOE must make sure students are ready for their next steps after high school and should prioritize …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… information technology (IT) equipment being unaccounted for, and the agency destroys new and barely used devices … ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the … IT services and purchasing and maintaining equipment for state employees, ITS is responsible for keeping an …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… the MTA’s budget through 2026 — and federal approval for congestion pricing — are positive signs that the MTA can … whether it comes back to riders, toll payers and taxpayers for more assistance down the road. Key Findings: MTA’s … 2025 before declining slightly. However, after adjusting for recent MTA and state actions, DiNapoli’s office projects …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … P. DiNapoli regarding the request from the City of Troy for clarification regarding the use of public funding to … proud that our initiative has helped address this issue for Troy and municipalities across the state by unlocking …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… York City’s finances have stabilized amid declining costs for asylum seekers and strong revenue, largely from growth in … policy changes on the federal level creates uncertainty for the coming years which require fiscal preparation, … “A return to greater budget stability is good news for New Yorkers and should provide the city with an …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… Rail Road (LIRR) needs to do more to properly prepare for severe weather events, according to an audit released … systemwide risk assessment of its infrastructure for over a decade and failed to complete several resiliency … was no documentation to support they were ready to be used for at least one of the five seasons reviewed. Superstorm …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesSUNY Bulletin No. SU-348
… (3.00%) Salary Increase and to provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and UUP, provides for a salary increase of 2.00% for 2022 and a salary increase of 3.00% for 2023. In … percent 300 Salary Increase and to provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-opeb.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfSelected Aspects of Accommodations for Passengers with Disabilities (Follow-Up) (2022-F-24) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Accommodations for Passengers with Disabilities (2019-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f24-response.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7-response.pdfReview of the Five-Year Financial Plan for the City of New York - February 2004
Continued favorable economic news has allowed the City to upgrade its economic forecasts since the November Plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2004.pdfNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdf