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Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… [read complete report – pdf] Audit Objective Did Oxford Academy and Central … in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal … Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Opinion 90-51
… installation costs, are intended to be included within the definition of system costs (see Sponsor's Memorandum in … related costs and all other costs not included within the definition of 'system costs' shall be a municipality … by the system, constitutes a "system cost" within the meaning of County Law, §301(8). Further, although the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Agencies Bulletin No. 682
… Annual or Hourly position immediately prior to moving to a graded position. Employees must continuously … used as an option when calculating the salary of employees moving from an unallocated N/S position to a graded position … hiring rate of the graded position that the employee is moving to is greater than the employee’s current unallocated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementMedicaid Program: Managed Care Organizations - Payments to Ineligible Providers (2016-S-59) 90-Day Response
To determine whether the Department of Health and managed care organizations have adequate processes in place to prevent payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s59-response.pdfDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… at $1 billion annually beginning in FY 2018 and Mayor de Blasio's administration has set aside $250 million annually in its Capital Stabilization Reserve. It …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… and locally funded program that provides a wide range of health care services to those who are economically … and/or have special health care needs. The Department of Health (Department) administers the Medicaid program in … The payments were inappropriate because the costs of the services were already included in Medicaid’s payment …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… and real estate (20 percent). Outside of New York City, IDAs in 2017 reported: All seven upstate regions had … with the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: State Contractor Failed to Pay Prevailing Wages
… hide its non-compliance with state law by misrepresenting hours worked and rates paid in certified payrolls it … found the contractor was also paying employees for fewer hours than they actually worked and told employees to submit … believe that employees may have been paid for fewer hours than they actually worked January 20, to March 14 this …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) were … (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… other than personal service costs, consisting of $4,094 in staff awards; $5,638 in incorrectly allocated legal fees; $3,245 for non-reimbursable food for staff/Board, a holiday party, a staff picnic, and a donation; and $317 in overreported …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid program by January 1, 2018 (with the exception of certain provider types). Through the screening and … care services and payments to providers. Key Findings Our audit found DOH does not monitor encounter claims to … (such as notification of providers who are not enrolled), our audit found weaknesses in these controls. These problems …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two … to children with disabilities who are between three and five years of age. NYTPS is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Setting (SCIS) programs to children with disabilities who are between the ages of three and five years. For … effective in the 2015-16 fiscal year are based on fixed fees. Hebrew Academy operated several other programs, … of Education (DOE) refers students to Hebrew Academy and pays for its services using rates established by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report … the Program BANY is an SED-approved, for-profit provider of preschool special education services to children with disabilities who are between three and five years of age. BANY is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Codes – Uses and Descriptions contains information and details regarding State accounting codes. This chapter … Codes Uses and Descriptions contains information and details regarding State accounting codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureDiNapoli: 22 School Districts Designated in Fiscal Stress
… districts in “significant fiscal stress,” the highest category – New Suffolk Common School District (CSD) in Suffolk County and Mount Vernon School District (SD) in Westchester County. Four districts were designated as … (New Suffolk CSD, Harrisville CSD, and Mount Vernon SD). Four school districts (East Ramapo CSD, New Suffolk CSD, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfAn Economic Snaphot of the Bedford-Stuyvesant Neighborhood - September 2017
Bedford-Stuyvesant is one of the many neighborhoods in Brooklyn to experience a resurgence.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2018.pdfDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school districts will be capped at 2 percent, according to data released today by State Comptroller Thomas P. DiNapoli. This 2 percent … For the second year in a row property tax levy growth for …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percent