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New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About … included in our initial audit report Payments by CVS Health for Pharmacy Services for Ineligible Members Report 2020S17 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… 2019-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … 18, 2020, sought to determine whether Empire paid hospital claims for members who were not eligible for coverage. Our … to provide information on any actions that are planned to address the unresolved issues discussed in the report. …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Year Ended December 31, 2002 General Fund HUD Programs Community Redevelopment Route 7 Construction Fund Other … Culture and recreation 11,411,685 11,411,685 Community development 2,954,389 2,954,389 Education - … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… calculated, and adequately documented in accordance with applicable State Education Department (SED) … of preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with SED’s Reimbursable Cost Manual (RCM) requirements. For …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Services (Report 2017-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by … NYSHIP. Civil Service contracted with UnitedHealthcare (United) to administer the medical/surgical portion of the … 40-minute visit). The higher the level billed, the greater United’s reimbursement. Billing for a higher level of care …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… reimburses the intraocular lens as a special item implant, meaning the hospital receives an additional fee for … corrects or adjusts the intraocular lens, the additional implant fee should not be paid. When hospitals send claims …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… calculated, and adequately documented in accordance with applicable State Education Department (SED) … of preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with SED’s Reimbursable Cost Manual (RCM) requirements. For …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualElmont Public Library – Board Oversight and Professional Services (2014M-060)
… and an administrative assistant to manage this account, sign checks and pay vendors before submitting claims to the … of office, the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060CVS Health – Temporary Holding Account Rebate Revenue
… prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period … rebates). Key Findings CVS Health improperly designated a temporary holding account, used to process certain … all future rebate revenue attributable to claims in the temporary holding account (estimated at $1.27 million) is …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueDiNapoli Releases Fiscal Stress Scores for 17 Cities
… stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31. … date, a total of 115 municipalities and school districts have been classified in some level of fiscal stress as of … stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… payments for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … (or 344 percent) more than the costs of the special items in question. We were unable to obtain supporting …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… allocations of salaries and fringe benefits to the SEIT program; $185,512 in compensation paid to five individuals … $116,069 in excessive compensation paid to the Executive Director and the Assistant Executive Director; $66,636 in … reimbursable costs reported on the CFRs comply with Manual requirements. Other Related Audits/Reports of Interest State …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualMember E-News Archive — 2023
… up to make sure you receive the latest Retirement System news. December 2023 Help Us Go Green and Get Your 1099-R … Literacy and Retirement Becoming Vested March 2023 E-News was not published in March February 2023 NYSLRS … The latest Retirement System news for NYSLRS members and retirees …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023DiNapoli Report Examines Troubling Child Poverty Trends
… the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering number of children live in poverty in New York,” DiNapoli said. … the state including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsState Contract and Payment Actions in July and August
… with Nature’s Way Consultants and Contractors Inc. for parking lot and site improvements at the Woodlawn Beach State Park in …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustGalway Central School District - Fund Balance Management (2017M-267)
https://osc.state.ny.us/localgov/audits/schools/2018/galway.htm
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-galway.pdfWyandanch Union Free School District – Budget Review (B24-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/wyandanch-school-district-b24-7-2.pdfCopiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/copiague-union-free-school-district-2023-150.pdf