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Albany Community Charter School – Financial Operations (2013M-185)
… Audit The purpose of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the effectiveness of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185XII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… for the following employee groups. Code Bargaining Unit 01 Security Services Unit 02 Administrative Services 03 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitDiNapoli Releases October State Cash Report
… revenue,” DiNapoli said. “As the 2015-16 Executive Budget is prepared, it is important to separate non-recurring from recurring … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportOversight of International Offices (Follow-Up)
… in our initial audit report, Oversight of International Offices (Report 2012-S-7). Background Our initial audit … significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring system to evaluate foreign offices’ activities against contract performance …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight … (FFS) payment method, DOH makes Medicaid payments directly to health care providers for services rendered to Medicaid recipients. Medicaid is the payer of last resort … To assess the extent of implementation of the eight …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit … made in our audit report United HealthCare Insurance Company of New York Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… Purpose To determine the extent of implementation of the three … Background Medicaid provides health care services to those who are economically disadvantaged and/or have … amount for each Medicare Part C beneficiary every month to companies offering Medicare Advantage plans, and plans …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… copayments. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs to determine the payment … fee, or a rate between those two amounts approved by CMS. In New York, Medicaid pays 85% of dual-eligibles’ …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of … communication skills and leadership capability. According to New York State Education Department (SED) Regulations, … visual arts, music, dance, or theater) during their stay to receive a high school diploma. SED Regulation 100 states …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… Should additional information or clarification be required on information in this chapter, contact information for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesAssessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is … fines such as those levied on employers for their failure to pay fees in a timely manner or comply with workplace … we reviewed. The Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesWelcome Center and Rest Area Planning and Implementation
… of State Highway and Transportation Officials (AASHTO) standards; are no more than 20 years old; and are open and … is not in compliance with AASHTO Rest Area spacing standards on Interstates 81 and 495. The Department did not … 81 corridor and Interstate 495 in compliance with AASHTO standards. Maintain current Rest Area Plans and Rest Area …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … and locally funded program that provides a wide range of medical services to those who are economically … and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 91-60
… with political subdivisions (NY Const, art V, §1) is different from his constitutional authority over other … ), we believe that the conclusion in Opn No. 91-2, supra , is equally applicable to officials of political subdivisions. … 75). Article 3 does not prescribe how the Comptroller is to conduct an audit ( cf . Ronan , supra , pertaining to a …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Comptroller's Oversight of State Contracts
… Ensures State Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s … and limited Public Authority contacts, adding transparency to the process and resulting in hundreds of millions of … than ever. The Comptroller's contract oversight extends to most State agency contracts, generally those where the …
https://www.osc.ny.gov/state-agencies/contracts/oversightState Comptroller DiNapoli Releases Audits
… audit issued in May 2020 found that from Nov. 28, 2017 to Oct. 31, 2019, state police processed 1,656 kits, but only … within the time frames prescribed by law. Also, as of Oct. 31, 2019, state police had 1,916 unprocessed kits, and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … audit, which looked at vehicles assigned to the agency's NYC offices from April 1, 2015 through June 26, 2018 found: … when the agency paid them. Except for Staten Island, the NYC offices generally did not identify employees who were …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… at First Community Bankshares, Inc. and National Healthcare Corp. ask the companies to take actions, such as … gender expression and sexual orientation. National Healthcare has since agreed to the proposal and committed to …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionState Agencies Bulletin No. 868
… NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 16 State Wages The State wages reported for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008