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Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up) (2024-F-5)
To assess the extent of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan Report (2021-S-15).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f5.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (30-Day Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29-response.pdfOversight of Managed Long-Term Care Member Eligibility (Follow-Up) (2023-F-29)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f29.pdfImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (2023-F-3) (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Report 2020-S-57).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f3.pdfPrivacy and Security of Student Data (Follow-Up) (2024-F-11)
To determine the extent of implementation of the three recommendations included in our initial audit report, State Education Department: Privacy and Security of Student Data (Report 2021-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f11.pdfNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17)
To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s17.pdfEmpire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2011 Through December 31, 2011 (2012-S-3)
To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its mem
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s3.pdfState Agencies Bulletin No. 1585
… for details on employee notification, including a letter template that agencies can use to satisfy notice requirements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Granville Central School District – Medicaid Reimbursements (2021M-90)
… [ read complete report - pdf ] Audit Objective Determine whether the … (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… [read complete report - pdf] Audit Objective Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTown of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is adequately supported …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Pearl River Union Free School District – Fixed Assets (2022M-126)
… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed … assets reviewed totaling $546,527. This can be attributed to District officials not following Board-adopted fixed asset … 31 fixed assets with a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Unified Court System Bulletin No. UCS-351
… for both the JLO and JLP payments from 2023 through 2025 will only receive the JLP payment. Effective Dates: The … Military Leave) on 04/01/2025 becomes eligible if they return to the payroll between 04/01/2025 and 03/31/2026. … stub or direct deposit advice. Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloBuffalo City School District - Charter School Tuition Billing (2019M-122)
… [read complete report - pdf] Audit Objective Determine whether District … officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … for Performance Awards/Longevity Payments (Longevity Service Payment) for all eligible members of the Public Employees Federation (PEF), Civil Service Employees Association (CSEA), District Council 37 (DC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2373
… is to inform agencies of OSC’s automatic processing of the October 2025 LGS payment and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2373-october-2025-civil-service-employees-association-csea-district-councilOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… on his transparency website, the recently expanded Open Book New York . … Tax collections of $49 billion in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care … to enrollees. For dual-eligibles, Medicaid reimburses the plan providers for the enrollee’s Part C cost-sharing … Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on judgmental sampling, determined …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providers