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All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … presented in its annual CFRs. According to its CFRs for the two fiscal years ended June 30, 2010, All Services … $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been prepared …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in … should not pay premiums for Buy-in Program coverage on behalf of individuals who do not have a benefit … made $31.7 million in improper Medicare premium payments on behalf of 42,586 individuals who did not have a benefit …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Overpayments for Therapy Services and Prescription Drugs Covered by Medicare Report 2016S73
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations made in our initial audit … benefits. Medicaid recipients may have additional sources of health care coverage (i.e., third-party health insurance, … To determine the extent of implementation of the seven recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program … opioid medications and counseling and behavioral therapies for people diagnosed with an opioid use disorder. The State … prescription drug use, known as the Internet System for Tracking Over-Prescribing (I-STOP), which contains …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national … helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients. The MDRP requires drug … for state Medicaid coverage of most of the manufacturer’s drugs. Manufacturers then pay states rebates on those drugs …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… and two were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… diagnosis increases, Medicaid’s payment to a hospital will increase. Medicaid will only pay for medical care and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… to as the SED cost-based programs. During the 2013-14 school year, Northside served 65 to 75 students from nine different school districts in its cost-based programs. Northside is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care … and payment system (eMedNY), pays providers directly for services rendered to Medicaid recipients. Under the … whether Medicaid made improper feeforservice payments for certain services covered by mainstream managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… 2015, concluded that neither City University of New York (CUNY) nor York College had adequate internal controls over … time of our follow-up. The one recommendation addressed to CUNY Central was not implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit … period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We reviewed payments … officials identified unused sick leave reporting errors for District retirees. These errors were reported in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… of our audit was to review the City’s purchasing process for the period April 1, 2012 through September 6, 2013. … or indicate the selection basis, such as using requests for proposals (RFPs), when procuring professional services. … four vendors totaled $260,987 during our audit period for: legal services ($131,257), insurance ($73,699), …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… year. Then, the Actuary: Determines the employer’s normal contribution Subtracts the value of Group Term Life Insurance (GTLI) from employer’s invoiced contribution (not including payments for deficiency, previous … Determines the employer’s average rate Divides the normal contribution by the billable salary. Determines the …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … voting members. The School’s budgeted operating expenses for the 2012-13 fiscal year totaled approximately $4.7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 through June 30, 2014. Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301