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IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about … remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… 2010. Background The New York State Department of Civil Service (Civil Service) is responsible for administering the New York State … to support the charges for time worked by claims and call center staff assigned to the Empire Plan. United did not …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughWhitestone 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 … provides a full-day preschool special education program to disabled children between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the year ended December 31, 2012. Background UCP is … Dynamic Center Inc.: Compliance With the Reimbursable Cost Manual (2014-S-3) LaSalle School: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… ended December 31, 2014. Background Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool special education … 31, 2014, we identified $995 in other than personal service costs charged to the programs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … properly calculated adequately documented and allowable under SED guidelines …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41 ). About the Program The New … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2016S41 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. From January 1, 2017 … million for 255,807 out-of-network claims based on R&C rates. Key Findings United's automated claims processing … the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 months) to process all R&C claims – …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate revenue generated …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is an outpatient … administered by a health care provider in a physician’s office or other outpatient clinical setting. From January … $254,188 of the improper payments. Key Recommendations Review the identified overpayments and make recoveries, as …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education … Programs. The ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… special items according to the terms of its contract with Long Island Health Network and, if not, whether Empire … by standard fee schedules. Under Empire’s contract with Long Island Health Network (LIHN), which covered ten hospitals on Long Island, Empire paid about $180.5 million for 158,305 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … the practice of appropriating fund balance that is not needed or used to fund operations. District officials disagreed with certain aspects of our findings. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Wyandanch Union Free School District - Budget Review (B19-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Caledonia-Mumford Central School District – Financial Management (2024M-101)
… statutory limit, District officials were not transparent with taxpayers and more real property taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal … District would have budget deficits requiring fund balance to be appropriated and real property taxes to be increased. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101South Country Central School District – Enhanced Budget Review (B26-7-4)
… Purpose of Budget Review The objective of the review was to provide an independent evaluation of the adopted budgets … fund budgets. Key Findings The District is on track to incur a 2025-26 fiscal year budget deficit of approximately $8.7 million due to inaccurate estimates in the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4U.S. Environmental Protection Agency
I write as Trustee of the New York State Common Retirement Fund (CRF, or Fund), one of the largest public pension plans in the United States, valued at $248.5 billion as of March 31, 2023.
https://www.osc.ny.gov/files/press/pdf/u.s.-environmental-protection-agency-regan.pdf