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City of Buffalo – Budget Review (B26-1-5)
… [read complete report – pdf] Purpose of Budget Review Our Office completed a limited-scope review of the City’s budget. The purpose of our review was to determine the City’s structural budget … Our Office completed a limitedscope review of the Citys budget The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care … and payment system (eMedNY), pays providers directly for services rendered to Medicaid recipients. Under the … whether Medicaid made improper feeforservice payments for certain services covered by mainstream managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careState Agencies Bulletin No. 2031
… page to support the redesigned Lock-in Letter for Federal Form W-4 version 2020 or later. Affected Employees: All employees who have a Federal Form Version W-4 – 2020 or later and for whom an IRS Lock-in … Lock-in rate instructions and reflect the changes made to Form W-4 in 2020. Instead of restricting the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2031-changes-federal-tax-data-page-including-new-lock-letter-fieldsOpinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve … This is in response to your inquiry regarding the authority of an IDA to make a grant of its funds to the town for whose …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Niagara County – Court and Trust Funds (2015M-228)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228WSP USA Inc.
… by the Department of Transportation (Department) to WSP USA Inc. (WSP) were appropriate. Background New York State … made by the Department of Transportation Department to WSP USA Inc WSP were appropriate …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has adequate controls over the cash advance … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Treasury to a local bank account for use by the agency. As of December 31, 2014, the Department was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. The Empire Plan … testing, outpatient surgery, physical therapy, and home care services. United processes and pays claims from health care providers for services provided to Empire Plan members, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s … generally requires recipients to stay overnight in the hospital and be monitored by the health care team at the … and make recoveries, as appropriate. Develop an ongoing process to identify and review the appropriateness of …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsCUNY Bulletin No. CU-775.1
… processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to … employees. In addition, a memorandum dated October 19, 2023, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2023 Uniform Allowance payment for campus security titles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedExamination of Procurement Card Payments
… Disabilities Long Island Developmental Disabilities State Operations Office (DDSOO) complied with New York State Finance Law requirements and guidance on the use of … 1, 2016 through December 31, 2016. Background Pursuant to State Finance Law §112, agency contracts over $50,000 in …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… January 1, 2008 through December 13, 2011. Background The New York State Medicaid Program provides prescription drug … Activity April 1, 2010 through September 30, 2010 (2010-S-15) Department of Health: Rebates and Discounts on …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in … the same time last year. “There was little growth in local sales tax collections in July compared to last year,” … for next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyState Agencies Bulletin No. 517
… Job actions reported on the employee’s Job Data page (e.g. PLA , LOA , RFL ). OSC will manually end LMH earnings on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Date(s) Paychecks dated 5/04/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… rate schedules that did not correlate with the date of the service on the claims, and to calculate the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … United to administer the medical/surgical benefits portion of the Empire Plan. United contracts with in-network …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… payments for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition … payments for certain special items were reasonable in relation to the hospitals actual purchase and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughGreene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294