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EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsApplication Review and Site Permitting for Major Renewable Energy Projects
… two requirements: by 2030, a minimum of 70% of statewide electric generation secured by load-serving entities …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the … reimbursement rates are based on financial information, including costs, that Cantalician reports to SED on its … under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … who were automatically added to the Buy-in Program by CMS with coverage beginning more than 2 years retroactively, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… included in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About … 2021, was to determine whether the BOE utilized available funding from the HAVA Security Grant to enhance the security … included in our initial audit report Use of Federal Funding for Election Technology and Security Report 2020S18 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… audit report, Benefits Advisement Services for Individuals With Disabilities Seeking Employment ( 2020-S-41 ). About the … approximately 1 million working-age adults (ages 18–64) with disabilities in New York State in 2021. The employment rate of working-age people with disabilities was about 37% compared to about 75% for …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… not-for-profit organization authorized by SED to provide a full-day Special Class program and a full-day Special Class … costs that exceeded the allowable limit of one full-time equivalent employee. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… drug is an outpatient drug (other than a vaccine) that is usually administered by a health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… Medicaid reimburses hospice organizations an all-inclusive daily rate that covers all hospice services. From January 1, … nursing, that were not allowed in combination with the daily hospice rate; $2.4 million was paid to non-hospice … home care, and other services that are covered under the daily hospice rate; $2.6 million was paid for hospice …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careInvestment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards of other states' … To bring the NY 529 and NY ABLE savings programs in line with investment …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… status. As of December 2025, leisure and hospitality, wholesale trade, other services (e.g., personal care and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsModel Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to meet its … awarding professional service contracts, approving claims for payment, and many hiring and disciplinary decisions. Must …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… $12,000 in late fees that were not authorized by the contract or contract amendment. Key Recommendations Ensure the water … usage overage rates charged to State Parks follow the contract and contract amendment. Stop charging late fees that …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Board to perform its oversight duties or ensure that the Chief Executive Officer (CEO) authorized salaries within the Board-approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… said. “No one should wait years for an apartment only to be passed over without explanation. Greater vigilance and oversight are needed to ensure Mitchell-Lama’s integrity as a resource of … but never sought HPD approval. HPD investigated the matter after auditors brought it to the agency’s attention and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … of a project. FIDA granted two additional unauthorized commercial loans of approximately $187,000. Questionable … expenses and not those of other entities; Cease making commercial loans directly or through the FLDC using FIDA …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli Recommends Ways For LIRR To Get Back On Track
… an incident at the Little Neck Road Grade Crossing on the Port Washington Branch showed that five steps were not … Port Washington Branch, and 3 delayed trains on the Port Jefferson Branch. Communications to passengers in four … Develop standard alternative service plans for each main line and branch, to be implemented should service be …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' Retirement System (ERS) getting a slight decrease and the … Employer contribution rates for the states pension system in State Fiscal Year 201920 …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020