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The Norman Howard School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the Reimbursable Cost Manual (RCM). This audit covered … comply with the guidelines contained in the CFR Manual and RCM. For the three fiscal years ended June 30, 2011, NHS …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi. The audit … York State's Medicaid program. The Department's Medicaid Dental Policy and Procedure Code Manual describes the … Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ or …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… information pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for lab … drugs, hospital services, medical equipment, and dental services. By the end of the audit fieldwork, auditors …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… the Program The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … medical equipment, and dental claims that did not comply with Medicaid policies; $2.9 million was paid for maternity … weight; $1.1 million was paid for claims that were billed with incorrect information pertaining to other health …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2022, eMedNY processed over 294 million claims, resulting in payments to providers of nearly $42 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Empire BlueCross – Overpayments for Physician-Administered Drugs
… December 2021. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million of these members. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… to reimburse the providers for their claims. During the 6-month period ended March 31, 2023, eMedNY processed over 233 … instead of another insurer; $1.3 million was paid for newborn birth and maternity claims that contained inaccurate information, such as the newborn’s birth weight; $1.2 million was paid for pharmacy, practitioner, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023State Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected … The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the … is to accumulate a fund for the relief of indigent and disabled firemen or their families. The Association is … fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… Purpose of Audit The purpose of our audit was to examine the Districts’ financial … The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from the Town of Caton and Steuben County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Sullivan County – County Jail Operations (2013M-33)
… money to operate their current jail than if they were to build a new jail with a more efficient design and a larger … Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 through … Board did not adopt realistic budgets or routinely monitor financial operations. School officials created an expenditure … outflow of cash for goods or services. Request interim financial reports from the Director of Finance for use in …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsTown of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
Town of Ellenburg Justice Court and Town Clerk Financial Operations and Wind Power Revenues 2013M190
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… officials do not consistently require the use of purchase orders when approving purchases, and use purchase orders which were reviewed and approved after the invoice was … that Village employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Ontario – Board Oversight and Information Technology (2013M-105)
… The purpose of our audit was to review Board oversight and information technology (IT) controls for the period … Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor and four Board members. The Town’s 2012 expenditures totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) Program. Although the County’s contract with the Business Development Corporation (BDC) requires quarterly and … a formal disaster recovery plan, and IT security awareness training for users of the County network. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Child Protective Services (2013-MS-5)
… if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse … The New York State Office of Children and Family Services (OCFS) oversees the child welfare programs that are … further abuse or neglect; and to provide rehabilitative services to children, parents and other family members. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5School Tax Relief (STAR) Program (2012-MS-6)
… to school districts. The State’s costs for underwriting this benefit for taxpayers have grown significantly since the … through the 2015-16 fiscal year - just for exemptions with this specific risk indicator (i.e., having a mailing address …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6