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Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients … administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, the Department makes Medicaid payments directly to health care providers for services rendered to Medicaid recipients. Many recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMedicaid Program – Improper Episodic Payments to Home Health Providers
… services; home health aide services; physical therapy; and social worker and nutrition services. CHHAs allow Medicaid recipients to … 60 days of the recipient’s original episode start date; and $1.3 million in overpayments to CHHAs that improperly …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersCopiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling $70,458 did not have receipts … District officials generally agreed with the findings in our report. Appendix B includes our comments on certain …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said DiNapoli. “Instead of … to $11,000 more than she was contractually entitled to for more than four months. On Nov. 1, 2012, the board … the school board of these overpayments. The calculation for the higher payments was based on instructions from a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followCambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, … The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316DiNapoli Releases Fiscal Stress Scores
… year 2021 designated in some form of fiscal stress , down from 30 a year ago, State Comptroller Thomas P. DiNapoli … stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local … designated in fiscal stress, including six cities and two towns. In April, DiNapoli announced that 12 local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Agencies Bulletin No. 1003
… All State Agencies Background Pursuant to Section 110 of the State Finance Law, the Office of the State Comptroller must audit and verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsXII.5.D Selecting the Appropriate Location – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, agencies must select a … Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … the description, the agency should contact the Vendor for clarification. There are instances where the OSC Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Dansville Public Library – Procurement (2015M-225)
… our audit was to examine the Library’s procurement process for the period July 1, 2013 through August 19, 2015. … five-member Board of Trustees. General fund expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings … officials did not maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did not: Develop … and compensation to be paid. BOCES officials agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced … . 39 U.S. Census Bureau (John Creamer, Emily A. Shrider, Kalee Burns and Francis Chen), Poverty in …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeEast Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Oneida Public Library District – Cash Disbursements (2015M-20)
… of our audit was to review internal controls over the District’s cash disbursement process for the period July 1, … Lenox, Verona, Vienna and Vernon within the Oneida City School District’s boundaries. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20State Agencies Bulletin No. 1031
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. “Excess … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 933
… procedures relating to taxable travel reimbursements in order for the State to comply with IRS reporting … business expense reimbursements require withholding and Form W-2 reporting on any excess amounts paid. "Excess … Meal Allowances and One-Year Rule can be found in the Accounting Controls and Special Procedures Manual , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/933-year-end-procedure-taxable-travel-reimbursementsState Agencies Bulletin No. 563
… 821 Univ at Albany Fund 822 SUNY Binghamton Fund 823 SUNY Buffalo Fund 824 Stony Brook Fund 825 Empire State Fund 826 SUC Brockport Fund 827 SUC Buffalo Fund 828 SUC Cortland Fund 829 Fredonia Coll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Agencies Bulletin No. 1017
… Purpose To explain why the Retirement Plan Checkbox in Box 13 must be … account described in section 403(b) - applicable only to employees of SUNY, CUNY and the NYS Education Department. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2