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Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… as inpatient services for recipients enrolled in managed care. The audit covered the period from July 2019 through … recipients receive their medical services through managed care organizations (MCOs). When managed care enrollees … outpatient care provided in a hospital as care that a patient receives, typically in the emergency department or …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesSelected Financial Management Practices (Follow-Up)
… ( 2013-S-56 ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its practices related to …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followOversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followEaster Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report … for the 2012-13 year, Easter Seals NY charged 3.519 full-time equivalent teacher assistants (costing $111,550) to a …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1379
… who claim exempt from Federal, State and/or Local tax withholding in Tax Year 2015. Affected Employees … to the Internal Revenue Service (IRS) website as soon as it is available. The New York State Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from Withholding) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015State Agencies Bulletin No. 1300
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2014. Affected Employees … to the Internal Revenue Service (IRS) website as soon as it is available. The New York State Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from Withholding) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1300-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2014State Agencies Bulletin No. 1543
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2017. Affected Employees … Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from Withholding) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1543-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2017State Agencies Bulletin No. 1456
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2016. Affected Employees … to the Internal Revenue Service (IRS) website as soon as it is available. The New York State Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from Withholding) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1456-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2016State Agencies Bulletin No. 1226
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2013. Affected Employees … to the Internal Revenue Service (IRS) website as soon as it is available. The New York State Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from Withholding) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1226-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2013State Agencies Bulletin No. 1713
… who claim exempt from Federal, State and/or Local tax withholding in tax year 2019 Affected Employees Employees … Department of Taxation and Finance requires a new form IT-2104-E (Certificate of Exemption from Withholding) to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1713-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2019XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… requirements for transactions that were not paid (i.e., denied or rejected). Online agencies must use the … should be returned so the traveler (or his/her proxy) can attach the necessary documentation. Bulkload agencies … transaction approval – if agencies attach documents that apply to the entire expense report at the header level and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… the 2013-14 school year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for … June 30, 2014, ERCDC reported approximately $4.9 million in reimbursable costs for the audited cost-based programs. In addition to the cost-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… Jimmie Buie, a resident of Brooklyn, with Grand Larceny in the Third Degree, a class D felony. Jimmie Buie is alleged … to exploit the death of a loved one by stealing their pension benefits," said Attorney General Schneiderman. … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kDiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… and government servants from across the state who contributed to building this case resulting in today’s … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidCayuga County – Court and Trust Funds (2024-C&T-5)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court and … County Clerk’s and Surrogate’s Court’s records. Three cases totaling $175,940 were excluded from the annual report. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Bank Street College of Education – Compliance With the Reimbursable Cost Manual
… and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities who are between … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool … These ineligible costs included $338,175 in personal service costs, $246,707 in administrative overhead costs, and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… with applicable State Education Department (SED) requirements. The audit covered costs reported on BANY’s CFR … must comply with SED’s Reimbursable Cost Manual (RCM) requirements. For the reporting year ended June 30, 2015, … in reimbursable costs for its Special Education Itinerant Teacher Program (Program), and provided these services to 18 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for the prevention and treatment of alcohol and substance abuse. We audited $8.4 million in payments made to … Related Audit/Report of Interest Office of Alcoholism and Substance Abuse Services: Contract with Daytop Village, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followCompliance With the Clery Act (Follow-Up)
… of the two recommendations included in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, Congress enacted the … the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-follow