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Overview – Membership and Enrollment
… a lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewMedicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… for inpatient claims that were billed at a higher level of care than what was actually provided; $740,920 was paid for … practitioner, clinic, inpatient, pharmacy, and episodic home health care claims that did not comply with Medicaid policies, such …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020Supplemental Payments to Executive Employees
… 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during calendar years 2012 through 2014. Background Westchester … (totaling about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesCollection and Use of Oil Spill Funds
… all fees due the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures from the Fund are reasonable, appropriate, and associated with spill remediation projects. The audit …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsLanguage Access Services (Follow-Up)
… offices (State DMVs). In the remaining counties, there are 100 public-facing office locations operated by the County … that customers will be informed about the availability of free interpretation services and that the use of a family …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followPre-Retirement Consultations
… credit and estimate your pension . If you don’t have an account, learn more about Retirement Online and click … to your plan. (Note: Your benefit plan is listed under My Account Summary in your Retirement Online account.) Make sure you have the following on-hand for your …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsMaximizing Incentives for Individuals With Disabilities
… Work (TTW) program to promote and place individuals with a disability in competitive employment. The audit covered the … 1 million working-age adults (ages 21–64) with a disability in New York State. The employment rate of working-age adults with a disability was 33% compared to 74% for working-age adults …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… Yorkers with disabilities are more than twice as likely to live in poverty. The New York State Employment First …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… primary responsibility is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering both occupational and … be provided by employers. Costs to administer the Program are recovered via the Board’s assessments on participating …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-ended2020 Financial Condition Report – 2020 Financial Condition Report
… pandemic. As always, we need to think not only about the immediate challenges, daunting as they are, but the …
https://www.osc.ny.gov/reports/finance/2020-fcrAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfAffirm Holdings Inc
As a shareholder, I am writing to learn more about how Affirm is managing and overseeing potential regulatory, operational, consumer, and financial risks related to its offering of short-term installment lending products and services, also known as Buy Now, Pay Later (BNPL).
https://www.osc.ny.gov/files/press/pdf/affirm-holdings.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… the Federal Medicaid Drug Rebate Program (Report 2021-S-11 ). About the Program The Department of Health (DOH) … Services in exchange for state Medicaid coverage of the manufacturer’s drugs. On a quarterly basis, states are … The objective of our initial audit, issued on April 5, 2023, was to determine whether DOH took appropriate steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followAnthem Blue Cross – Coordination of Benefits With Medicare
… plan. This process determines which insurance plan pays first as primary and which insurance plan pays secondary. Because the insurance company which pays primary typically pays the majority of the claim, it is …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Anthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery … To determine whether Anthem Blue Cross Anthem effectively administered the recovery …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… a Commercial Plan for members and their dependents who do not qualify for Medicare, and the Empire Plan Medicare Rx … Rx Plan) for retired members and their dependents who do qualify for Medicare. Claims paid under the Medicare Rx …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, and medical/surgical … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists