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Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… school district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including St. Luke's. Empire's payments to St. … costs to acquire them. Key Finding We reviewed one claim payment to St. Luke's for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. … in accordance with agreements they negotiate with member hospitals, including Bassett. Empire’s payments to Bassett … costs to acquire them. Key Findings We reviewed one claim payment to Bassett for special items and determined Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughSelected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if Empire BlueCross BlueShield's (Empire's) payments to State University of New York's Stony Brook University … To determine if Empire BlueCross BlueShields Empires payments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of a … New York State Comptroller DiNapoli and Attorney General Eric T Schneiderman today announced the unsealing of a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kFormer Lake George Watershed Coalition Director Sentenced to 8-24 Years for Stealing Nearly $250,000 in State Grant Funds
… Coalition, was sentenced today in Warren County court to 8-24 years in prison after a jury convicted him of 6 … including grand larceny in the second degree, scheme to defraud in the first degree and four counts of offering a false instrument for filing in the first degree, related to his diversion of federal and state grant funds meant to …
https://www.osc.ny.gov/press/releases/2020/09/former-lake-george-watershed-coalition-director-sentenced-8-24-years-stealing-nearly-250000-stateMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of … Medicaid recipients receive their services through managed care, including Mainstream Managed Care (MMC), which provides comprehensive coverage, and Health …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… administering the Workers’ Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. About the … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … the Board’s expenses to administer the Program for the State Fiscal Year ended March 31, 2024. These …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… State Comptroller Thomas P. DiNapoli announced today that Robert Garcia, the former president and chief of … Briarcliff Manor Fire Department ("BMFD"), was sentenced today by U.S. District Judge Cathy Seibel to 12 months in … of Ossining, NY, was sentenced to two years of supervised release and fined $20,000. Garcia paid full restitution to …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Purpose The objective of this performance audit was to assess the accuracy of the Workers’ Compensation Board’s … expenses and compliance with relevant statutes related to the administration of Sections 50(5) and 151 of the … To assess the accuracy of the Workers Compensation Boards …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31DiNapoli Releases Economic Report on the Bronx
… Enrollment in the Bronx for prekindergarten through 12th grade fell by 6.9 percent in the 2020-2021 school year, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxNew York City’s Uneven Recovery: Youth Labor Force Struggling
… FIGURE 2 – Unemployment Rates for Workers Aged 16 to 24 by Race and Ethnicity in New York City White Black Hispanic … March 2022, at https://www.osc.state.ny.us/osdc/reports/nyc-sectors/arts-entertainment-and-recreation . 5 OSC, New … at https://tracktherecovery.org/ . 7 New York City Mayor Eric Adams, press release (Summer Youth Employment), February …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31-response.pdfMedicaid Program: Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20) 180-Day Response
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20-response.pdfThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24)
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-4)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4.pdfRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (2020-S-39)
To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39.pdfMedicaid Program - Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (2019-S-22)
To determine if improper Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers (CINs) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s22.pdf