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Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported on the Consolidated … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manual

Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System

… enrolled recipients. The Department uses encounter data for numerous purposes, including, but not limited to, quality … to these plans, and subsequently reported that the number of Medicaid MCOs ready to submit encounter … actions to enforce compliance. Other Related Audit/Report of Interest Department of Health: Medicaid Program - …

https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-system

Westchester School for Special Children – Compliance With the Reimbursable Cost Manual

… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … SED. SED reimburses DoE and the other school districts for a portion of its payments to WSSC. For the four years … for the personal expenses, he should not have used WSSC funds for such expenses in the first instance. WSSC paid …

https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manual

Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities

… payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s regulations, … hospital, only the first hospital should bill Medicaid one claim for the entire episode of care. Key Findings Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilities

Administration of the Contract With the Center for Urban Community Services

… of the largest such contracts DOHMH awarded was with CUCS. In 2010, DOHMH signed a three-year contract with CUCS valued … to the contract, DOHMH reimburses CUCS on a monthly basis, in an amount equal to claimed program costs less any advance payments and not in excess of the total contract amount. DOHMH requires CUCS, …

https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-services

Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual

… five years of age. Pursuant to New York State Education Law, special education providers, such as the Center, are …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manual

Medicaid 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 … the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s … Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered outpatient …

https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreement

DiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking

… services available to them, the audit found. From January 2019 to October 2023, there were 1,384 confirmed human … assessments. Providers said they often did not have clear guidance from OTDA on required documentation and experienced … 39% of funds allocated to 11 providers was used as of June 2024 – approximately three years into their five-year …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-trafficking

DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25

… the fiscal year. “With the steady pace of economic growth and strong financial markets in 2024, the state’s tax … policy decisions at the federal level, such as tariffs and federal aid cuts, are currently causing economic … was primarily attributable to stronger withholding and quarterly estimated tax payments associated with the 2024 …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25

DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities

… other challenges that might affect a local government’s or school district’s finances. This information includes … In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities

Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)

… of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Improper … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage, … Key Finding DOH and OMIG officials made minimal progress in addressing the problems we identified in the initial audit …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-follow

DiNapoli Urges Parents to Open a College Savings Account for Their Children

… New York State’s 529 College Saving Program has helped New York residents pay for more than $230 million in college-related expenses in 2014, New York State … ones to take advantage of this opportunity and open an account today. Saving for college now can make a significant …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-children

UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)

… Objective To determine the extent of implementation of the eight recommendations included in … audit report, UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs … and retired State, local government, and school district employees, and their dependents. The Empire Plan is the …

https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs

DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program

… cleanup program, the Inactive Hazardous Waste Disposal Site Program, or Superfund, which was created to address the … risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity of the contamination. … exposures to people who may live or work near the site. DiNapoli’s auditors found that DEC did not have …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-program

Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)

… audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … program. The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient—affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …

https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-follow

Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)

… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program … to cities are made at various times throughout the year, towns and villages receive their AIM payments annually … they had previously received through AIM in State Fiscal Year 2018-2019. The Office of the State Comptroller (OSC) was …

https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tma

DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020

… than last year. Collections for the month of June showed some improvement in most regions. Total collections were down … an improvement compared to the significant drops in April and May, and many had year-over-year June increases. “Although there …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020