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Oversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the … public benefit corporation overseen by a 13-member Board of Directors. DANC was created in 1985 under Article 8, Title …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June 30, … hospitals may be entitled to additional payments for special items (such as implants and drugs) that are not … agreements with member hospitals limit payments for special items, while agreements with other hospitals do not …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughProcurement and Contracting Practices (Follow-Up)
… recommendations included in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). … 28, 2012, our objective was to determine whether the procurement and contracting practices of the New York State … disregarded the New York State Finance Law, the State's Procurement Guidelines and the agency's own procurement …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December 31, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … going back to June 2022. About the Program The Department of Health (Department) administers the State’s Medicaid … 233 million claims, resulting in payments to providers of nearly $45 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Windows Domain Administration and Management
… to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementCooperative Information Technology Services (2012MR-1)
… costs and/or enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. … increasingly reliant on information technology (IT) services to help them provide government services. Because many local governments provide similar …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Abilities First, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Manual (CFR Manual). The audit covered expenses reported on AFI’s 2018 and 2019 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are 3 to 5 years of age. Racker is … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … personal service costs, consisting of $69,538 in payments with inadequate time records, $20,977 in costs that were not …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualVillage of Oxford – Justice Court Operations (2013M-219)
… Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no … deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; … Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records and, therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… conditioned on full repayment up front, and this is the only reason why a reduction in the charge was put on the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal … determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … and services for children and adults with Autism Spectrum Disorder and their families through various programs and … special education services to children with disabilities who are between three and five years of age. Kelberman is …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit covered the period from … drugs. The program was later expanded to require rebate collection for certain physician-administered drugs … MDRP requires drug manufacturers to enter into a national rebate agreement with the Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… costs on its CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 … the Programs. The ineligible costs included: $96,052 in personal service costs, consisting of $71,197 in executive … supporting work documentation. $76,069 in other than personal service costs, consisting of $43,574 in ineligible …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… and payment system (eMedNY). The eMedNY system relies on accurate and timely information from NYSOH to update … claim payments. We issued our initial audit report on September 17, 2020. The audit objective was to determine … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… costs, including $1,715 in promotional items, $1,707 in food for staff, $955 in undocumented expenses, $813 in gifts …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, … The DIBID is a not-for profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with … disbursing a check. Ensure that the Executive Director’s monitors the use of his signature stamp. Segregate …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252