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Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Objective To determine whether Medicaid inappropriately paid for drugs from manufacturers … Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid Drug Rebate Program …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementState Agencies Bulletin No. 1869
… between an employee’s home address and New York City (NYC) taxation. Affected Employees Employees who are Active, … Without Pay and whose home address does not match their NYC taxation are affected. Background New York State … Control-D report has three sections: Home Address not NYC but Local Tax Data is NYC Resident Home Address not NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … Unpaid rent remains a major issue , as the number of non-payment court cases in the city reached 89,046 in 2022 (up … of ERAP applicants and their rent burden to inform future policy and program decisions. Report New York State Rent …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startMonitoring of Homeless Data
… if OTDA’s programs are using all available data to best address the needs of those experiencing or at risk of … (NYSHADE) initiative. Survey Local Districts to determine best practices for managing client-level data and employ … if OTDAs programs are using all available data to best address the needs of those …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… on its claims, such as the patient’s diagnoses and services received as well as the date of the admission and when the services ended. Hospitals also report patient status codes to …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followCollege of Plattsburgh – Selected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 million … pursuits, responsible citizenship, and ethical life based on a strong foundation in the liberal arts. The …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSecurities Coordinating Committee
… Transportation Authority (MTA) which also represents the NYC Transit Authority (TA) and the Triborough Bridge and … activity of the Committee. They include: City of New York (NYC) Port Authority of New York and New Jersey (PANYNJ) NYC Housing Development Corporation (HDC) NYC Municipal Water …
https://www.osc.ny.gov/debt/securities-coordinating-committeeSelected Employee Travel Expenses
… abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend between … as airline baggage and travel agency fees. The Unified Court System (UCS) spent $17,003,393 on travel expenses from April 1, 2008 through March 31, 2011. Of that amount, about $3,482,478 (20 percent) was …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… health benefit plan is the Empire Plan. UnitedHealthcare (United) administers the medical/surgical portion of the … audit report, issued on August 13, 2018, examined whether United overpaid for out-of-network anesthesia services … identified $991,357 in overpayments that occurred because United paid for out-of-network anesthesia services provided …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryTown of Sheridan – Shared Services Costs (2023M-74)
… whether the conveyance was in the Town taxpayers’ best financial interest. Although the County installed a … real property to help ensure the conveyance is in the best interest of Town taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOpinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … expenditures from a capital reserve fund established for a type of equipment, would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Oversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and … Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients. The …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesDiNapoli: State Should Improve Financial Literacy Efforts
… DOS: Work with DFS to ensure that access to information about DOS’ financial literacy-related content and efforts is …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOpinion 99-5
… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … to the people of the municipality, district or reservation for whose benefit the contract is made, under such terms and …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 2005-6
… not undertaken for profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St … be an incidental benefit accruing to the private entity (see, e.g., Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; … schools to loan textbooks to all children in grades seven through twelve, including parochial school students, was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6MTA-NYC Transit Medical Assessment Centers
To determine whether the MTANYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical manner
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualUse of Vendor-Supported Technology (Follow-Up)
… Niagara Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the … the NFTA Metro Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow