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St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by St Marys Hospital for Children Inc on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented under the State Education Departments guidelines
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… offers managed long-term care (MLTC) coverage to people who are chronically ill or disabled and who wish to stay in their homes and communities. MLTC plans … and may be paid separately by Medicaid fee-for-service (FFS). The Medicaid program should not pay claims on a FFS …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were reasonable, … To determine whether the costs reported by the Hebrew Academy for Special Children …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… documentation. However, our visits to certain client apartments identified what appeared to be ongoing conditions … the health and/or safety of clients. For example, three apartments had significantly damaged ceilings/walls, two did …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, physician, and counseling services; … are responsible for developing a comprehensive plan of care and coordinating care and services needed by patients. …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made. The audit … behalf of recipients who had thirdparty insurance and if so whether appropriate recoveries were made …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… for outpatient services that were erroneously billed as inpatient claims. The audit covered the period from … to assist hospitals in determining when to bill services as inpatient or outpatient likely contributed to improper … improper if the services provided should have been billed as outpatient. We selected a judgmental sample of 190 claims, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … June 30, 2016, CUTE reported approximately $1.8 million in reimbursable costs for the Preschool Special Class that it … fiscal years ended June 30, 2016, we identified $232,606 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… Many of the State’s Medicaid recipients are also eligible for Medicare, the federal health insurance program for people … B provides supplementary medical insurance coverage for a range of outpatient medical services, physician services, … Medicare data). In these situations, the claims bypass the payment controls enforced by the crossover system. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… package recently passed by the U.S. Senate and the U.S. House of Representatives, the debate over the sharing of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… the establishment, maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… care providers’ Medicaid claims for therapy services and prescription drugs that are covered by Medicare. The audit … the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 … occupational, and speech therapy services, as well as prescription drugs. When these services are rendered to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the … it could not be verified. Key Recommendations Revise bylaws to include policies and procedures that establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… Project). The new commitment will reduce the emissions profile within the index by up to 70 percent. Money for the … active engagement to improve the environmental, social and governance practices (ESG) of its portfolio companies. This … investing that takes environmental, social and corporate governance considerations into account as part of their …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… The State Education Department (SED) has agreed to improve … its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit found schools failed to report … The State Education Department SED has agreed to improve its …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… the resilience of its business model in the wake of the Paris Agreement on climate change. The group of investors, … more than $1 billion in Exxon shares. “The unprecedented Paris agreement to rein in global warming may significantly … resolutions are especially relevant on the heels of the Paris climate agreement that sends the strongest signal yet …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureState Pension Fund Adds $30 Million for Investments in New York Companies
… Vnomics, a fleet management software company located near Rochester and FieldLens, a construction industry mobile and … New York State Common Retirement Fund, the third largest public pension plan in the United States with more than one … employers. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … taxpayers with information about why resources have been set aside. The Board is responsible for the overall … Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… value of $267.7 billion. “Strong performances across asset classes helped drive the state pension fund’s … pose risks to investors, the Fund, thanks to its prudent management and long-term approach, is well positioned to … It has consistently been ranked as one of the best managed and best funded plans in the nation. Links …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24