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Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… and its member hospitals. The audit covered the period from January 1, 2012 through June 30, 2012. Background The … the 100 claims we tested. The overpayment of $391,894 was 22 percent above the amount Empire should have paid for the … for the claims. Using statistically valid methods and a 90 percent confidence level, the projected overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children Center, Inc. (E&D) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood Center (CCC) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) was established under Article XI … administrative policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to … of contribution up to the full cost of coverage. The State does not allow two Family coverages for its employees; if a …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Auditory Oral Learning Center (AOLC) on its Consolidated … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … To determine whether the costs reported by the Auditory Oral Learning Center on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… Objective To determine whether Empire BlueCross paid hospital claims for members who were … dependents. NYSHIP’s primary health benefits plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross (Empire) to administer the plan’s hospital …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Universal Pre-Kindergarten program. During the 2019–20 school year, Positive Beginnings served 538 students with …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… these programs is based on fixed fees. During the 2018-19 school year, QCP served 147 preschool students in the SED …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… who routinely improperly bill the majority of their claims at higher-level E/M codes. Based on a test of 90 claims from … providers who routinely bill the majority of their claims at high-level E/M codes. Review the $28,731 and make recoveries, as warranted. Expand the review of the at-risk providers we identified and recover other improper …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesCaucus 2025: Important Information for New Yorkers
… Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose … 2024) New Yorkers in Need: Homelessness in New York State (January 2025) Jobs & Economy Minority- and Women-Owned … 2024) The Critical Role of Nonprofits in New York (January 2025) Small Business New York State Business Owners …
https://www.osc.ny.gov/reports/caucus2025City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reflected in the accounting records and monthly reports to the board. The treasurer inaccurately recorded capital … repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… and Deployment (BEAD) Program funds announced in June 2023, initial federal COVID-19 relief helped provide New York … and establishing interim metrics and a public reporting schedule in order to allow accountability for progress. …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… including lodging and car rentals, hotels, restaurants, Broadway shows, a mountain bike and kayaks. While on an …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental … enhance their understanding of governmental operations and ultimately result in an increased accountability by the … assistance please contact the regional office servicing your government. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfSchenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schenectady-city-school-district-2023-65.pdfNew Official Guide
New York Office of the State Comptroller, New Official Quick Start Guide, Division of Local Government and School Accountability
https://www.osc.ny.gov/files/local-government/pdf/new-official-guide-2023.pdfDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdf