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Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… $4,483 in non-program-related expenses; $1,378 in real estate taxes that was not properly allocated; and $1,290 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… has adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper … of the federal Patient Protection and Affordable Care Act in 2010, the State developed the New York State of Health … of the scope limitation on the conclusions presented in our report. Using other Medicaid data sources, we …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… (Department) in an effort to more accurately pay providers for services rendered. Prior to the APG implementation, … to deny claims with the prohibited rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit that was billed under one particular rate …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsMission Statement and Performance Measures
… its performance measures and properly reporting on the results. The audit covers from April 2010 through August … and posts it to its website which included the combined results of the Thruway's and Canal Corporation's performance. … or were not transparent (did not fully disclose the results of the Authority's operations). The Authority has not …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresReStacking Occupancy Initiative
… January 2011 to streamline State government, was targeted at decreasing the amount of leased property occupied by State … only accumulated costs on an agency by agency basis, not at a statewide level. Public disclosure and transparency …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and complete wage theft investigations timely … To determine whether the Department of Labor Department is …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsLow-Income Housing Trust Fund Program
… A significant number of projects are being delayed at least six months, for about 4,400 low-income housing … projects that do not adhere to the established criteria at the time of the funding award. Develop a more formalized …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… New York State Comptroller Thomas P. DiNapoli and Buffalo Mayor Byron Brown today urged local residents to … said there is $88,208,650 owed to residents in the city of Buffalo. There is over $265 million owed to residents in … more than $88 million in lost money to people who live in Buffalo. It only takes five minutes to see if we have any of …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyLong Island Association for AIDS Care, Inc.
… that benefited LINCS; expenses that benefitted LIAAC’s CEO and the CEO’s life partner; and other expenses which were inappropriate … $5,990 for LINCS’s and its affiliate’s telephone and utility expenses. $26,674 in administrative fees paid to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… made in our audit report, Improper Payments for Controlled Substances That Exceed Allowed Dispensing … which was issued on February 6, 2015, determined that, for the period January 1, 2009 through December 31, 2013, Medicaid overpaid pharmacies $1,183,601 for 13,705 fee-for-service claims in which quantities of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… of $1,775,326 caused by an internal processing error at one Medicare Advantage plan 41 claims totaling …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsAnthem Blue Cross – Effectiveness of the Recovery Process
… the Program The New York State Health Insurance Program (NYSHIP), administered by Civil Service, is one of the … nation’s largest public sector health insurance programs. NYSHIP covers about 1.2 million active and retired State, … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service …
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)
… and retired State, participating local government, and school district employees, and their dependents. The Empire … the State. The objective of our initial audit, issued on September 13, 2023, was to determine whether CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… payments to providers. The audit covered the period from April 2024 through September 2024, and certain claims … to these findings, DOH removed 13 of the providers from the Medicaid program and referred one to the Office of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, … Long Island. The MTA issues policies, procedures and rules for its staff to follow. The MTA created the All-Agency …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesOpinion 91-41
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Opns St Comp, No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137). Town Law, §81 lists several specific questions …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System … had strong recent investment returns that have helped keep rates stable," DiNapoli said. "Stable rates are very important to our employers and provide the … Employer contribution rates for the New York State and Local Retirement System …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… an active regional backup site, and Division systems are at risk for total data loss in the event of a regional …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSelected Employee Travel Expenses
… analysis, we selected seven State University of New York at Binghamton (University) employees for audit with travel … Expenses (2012-S-148) State University of New York College at Purchase: Selected Employee Travel Expenses (2012-S-149) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0