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Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many of the … services. Many recipients have other third-party health insurance in addition to Medicaid (e.g., employer-based … benefits with the recipient’s third-party health insurance prior to paying for Medicaid services. The Office …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthSecurity Over Critical Systems
… data. The audit covered the period from June 2023 through October 2023. About the Program The District’s mission is to … nature of some of our evaluations, we communicated certain details to District officials and do not address those details in this report. We further found the District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … of Construction Management (Report 2020-S-42 ). About the Program Established in 1960, the Office of General … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … program and sufficiently documented pursuant to the State Education Departments SED Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and … members. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug program. … $3.3 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… and OMIG led to MCOs paying approximately $117 million for clinic, inpatient, practitioner, laboratory, and durable …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … workers and businesses in New York State. As part of fulfilling its mission, DOL oversees registered … To determine whether the Department of Labor DOL is providing adequate oversight of registered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence … (2012-13 school year). “The number of districts designated in a fiscal stress category has fallen considerably over the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressOpinion 91-11
… discussed in the opinion. REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- … (curtailing powers of elective officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Controls Over CUNY Fully Integrated Resources and Services Tool
… system implemented, and at that time, the projected date for project completion was October 2016. As of September 30, … systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions … certain operations that are assigned to these functions. For example, in the Admissions Office one of the roles would …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolDiNapoli: MTA’s Subway Station Repair List Is Growing
… MTA has been able to reduce the number of the most serious station defects, but a lot more needs to be done to address declining station conditions. It is up to the MTA to prioritize its … is based on that survey. Of the nearly 15,500 subway station structural components, the 2017 Transit survey found …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 89-4
… the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor is a director and … We note that the term "contract" is defined for purposes of article 18 to include the designation of a … as a depository, paying agent, registration agent or for investment of funds of the municipality of which he is an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4State Agencies Bulletin No. 1677
… Purpose To notify agencies of the 2018 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies should always … To notify agencies of the 2018 Year End processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1677-schedule-submitting-2018-year-end-returned-checksState Agencies Bulletin No. 1411
… Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … string is lapsing on 6/30/2015, agencies must insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsCity of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Saratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of approximately 220,000. The County is governed by the Board of Supervisors which …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235State Comptroller DiNapoli Releases Audits
… report, auditors found DOH improperly designated an employee’s official station in calendar years 2013 and 2014, … calendar years 2015, 2016 and 2017, respectively, for the employee to commute between his residence and his main work … special funds claims into the Board’s automated payment system, where the claims are subjected to various system …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsAccidental Death Benefit – State Police Plan
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… die as the natural and proximate result of an on-the-job accident not due to your own willful negligence, an … your behalf, regardless of your years of service credit. "Accident” has a specific meaning with NYSLRS disability and … spouse or dependent parent. The benefit is equal to 50 percent of your FAE (less any workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefit