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Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Most of the State’s Medicaid recipients receive their medical services through managed care organizations (MCOs). … admission rules, including when patients leave against medical advice. Key Recommendations Develop and provide … claim, including when patients leave the hospital against medical advice. Review the sampled payments we determined …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… revenues may become less predictable as local communities weather federal policy changes, inflation and other economic … experienced strong growth, including Oswego (9.1%), Schenectady (8.4%) and both Franklin and Madison (8%). Among …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Agencies Bulletin No. 2254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the APSU 2023 and April 2024 Retroactive 3% Salary … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the APSU 2023 and April 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveAccountability and Surplussing of Vehicles (Follow-Up)
… Objective To determine the extent of implementation of the recommendations included in our initial audit report, … and Surplussing of Vehicles ( 2018-S-42 ). Background The New York State Office for People With Developmental … To determine the extent of implementation of the recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followOversight of Residential Domestic Violence Programs (Follow-Up)
… ). About the Program With the rates of homelessness on the rise, the plight of the homeless in New York State has … The Domestic Violence Prevention Act (Act) of 1987 (Article 6-A of the Social Service Law) requires social … Buffalo, New York City, Rochester, Spring Valley, and Syracuse – that provide local oversight and are responsible …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOpinion 96-24
… for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … for principal on obligations issued to finance a fire truck 1 . As to referendum requirements, a resolution for the … as a particular sort of firefighting vehicle (e.g., pumper truck), must set forth the estimated cost thereof and is …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 94-30
… COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY … County clerks outside of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 93-4
… Finance Law, §33.00(a) provides that every bond resolution shall be adopted by at least a two-thirds vote of the voting … referendum or if the bond resolution provides that it shall be submitted to referendum in the manner authorized by … that a bond resolution adopted by the town board shall be subject to permissive referendum or may be submitted …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followNew York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfContract with EBSCO Subscription Services, Inc. (Follow-Up)
… the State University of New York, and found EBSCO was billing in excess of the $35 limit for individual Titles, and … also revised the terms of the current contract to better address pricing of items in electronic formats. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial … for recipients who were also enrolled in Medicare Part A. Medicare Part A provides supplementary medical insurance for inpatient … made in our audit report Medicaid Payments for Medicare Part A Beneficiaries 2009S36 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followOversight of the Early Intervention Program (Follow-Up)
… located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … the audit identified disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followCareer and Technical Education
… student demand. Information provided did not reflect how DOE is overseeing or assisting high schools to align CTE … To determine if the New York City Department of Education DOE is aligning Career and Technical Education CTE programs …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … – the focus of the initial audit report – includes a referral from a parent/guardian or other interested …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6NYS Common Retirement Fund Reports Second Quarter Results
… one of the strongest in the nation, behind only Wisconsin, South Dakota and Tennessee. DiNapoli initiated quarterly … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsUnified Court System Bulletin No. UCS-341
… processing of the April 2024 Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices … processing of the April 2024 Salary Increases for Judges Justices and New York City Court Clerks of the UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-city