Search
Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… eight recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members … of Interest Department of Health: Medicaid Program - Eye Care Provider and Family Inappropriately Enroll as …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New York City Transit performs its responsibilities in an effective and efficient manner. Specifically, we … fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December 31, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… Purpose To determine the extent of implementation of the two … made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … (local districts) properly assigned identification numbers to individuals eligible for Medicaid, and whether …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report 2010-S-17). Background … whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' net available monthly income. … of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (2010-S-17) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State … loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, now titled the … operations. The Bureau monitors licensed private schools and registered business schools to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… funds: Specific capital improvement , such as a sewage disposal plant, or a specific item of equipment, such as a sewer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the … security deposit expenses, $2,387 in personal cell phone expenses, $1,922 in late fees associated with utilities and payroll expenses, $672 in ineligible graduation gifts to …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Services processes Medicaid enrollments for individuals in foster care in New York City, but must use the upstate WMS. … enrollments of recipients concurrently enrolled in FFS foster care under different CINs; $12.7 million in improper … WMS, NYSOH), and limitations in the enrollment process for foster care recipients. The Office of the Medicaid Inspector …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State … loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, now titled the … operations. The Bureau monitors licensed private schools and registered business schools to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… to additional payments for special items (e.g., implants, drugs, and blood) that are not covered by standard fee …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… the circumvention of purchasing policies and unnecessary waste. Save approximately $4,700 by purchasing items from … for reporting violations or the Dignity Act Coordinator’s contact information. Key Recommendations Promote the proper …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… Office of Information Technology Services’ (ITS) lax inventory records have led to thousands of computers and … Services needs to do a better job of keeping an accurate inventory of its equipment to avoid wasting taxpayer dollars … employees, ITS is responsible for keeping an accurate inventory of hardware and software for the 57 state entities …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… after high school and should prioritize elementary and middle school intervention in city school districts where … of college readiness, how they did in elementary and middle school, and whether they stayed in college for at … remedial courses. The audit analyzed early elementary and middle school indicators of students’ college readiness. …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… a federal program to help fund its replacement of public and private lead water service lines without running afoul of … the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … they work to replace all lead service lines connected to residential services throughout New York State due to the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… New York City’s finances have stabilized amid declining costs … “A return to greater budget stability is good news for New Yorkers and should provide the city with an opportunity … debt service, and efficiencies at city agencies. The new program is expected to generate savings of $785 million …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… their system vulnerable to damage if hit by another major storm. The LIRR said the risk assessment would be completed … Could Not Be Located To address the impacts of a winter storm, certain equipment is required to be on hand. However, … has been updated based on lessons learned from the storm. Audit Mitigation for Extreme Weather Conditions and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… to Top) (Return to Top) VO1856 (Rev. 12/17) © 2017, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6Accounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-opeb.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfSelected Aspects of Accommodations for Passengers with Disabilities (Follow-Up) (2022-F-24) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Accommodations for Passengers with Disabilities (2019-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f24-response.pdf