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Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein … During the audit period, Joia, doing business as Soho Pharmacy, was a privately owned pharmacy located in Lower Manhattan. Soho Pharmacy was still …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberOpinion 91-28
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) … A village may use profits resulting from operation of a water utility for general village purposes. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Affordable Home Ownership Development Program
… are awarding grant monies to existing and prospective homeowners in compliance with Program criteria. Our audit … can be provided to eligible existing and/or prospective homeowners (Program recipients). Grant monies may be used for … are awarding grant monies to existing and prospective homeowners in …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programMuseum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 6 Painting by Henry …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyStreet Construction-Related Permits (Follow-Up)
… DOT will review an application for a street opening permit only when the applicant can demonstrate that the work could … had proof of sufficient insurance. DOT did not ensure that only emergency work was performed within protection periods. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followOpinion 2008-4
… transfer monies from the town general fund to be used to finance improvements in an existing town park district … valorem basis. The Town Law does not provide for a town to finance the cost of improvements to a town park district as a … law, provide for the transfer of general fund monies to finance park district improvements. Accordingly, the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Start a Business and Get Licenses
… New York State To form a business in New York State or to register an out-of-state business, visit the New York State … To form a business in New York State or to register an outofstate business visit the New York State …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesOpinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… not shared equally in the state's economic prosperity. The details of the budget came together late in the process and … examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three … audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followState Agencies Bulletin No. 1213
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … Federal rate and not substantiated by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United … about 1.1 million members. The New York State Department of Civil Service (Department) contracted with United … discounts, and other considerations and pass 100 percent of the value of the agreements on to the Department. Our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1125
… numbers “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number “00” in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1115
… unless specified under ‘Additional Withholding’ below” radio button. Save the page. Note : The above steps must also … Federal or State page as appropriate) select the “None” radio button. Set the “SWT Marital/Tax Status to “S.” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012Improper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followManagement of General School Funds (Follow-Up)
… had not established basic accountability for student funds and that DOE’s guidelines had been ignored. The GSF account … is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. Our initial audit contained eight …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followYouth Facility Chargeback Rates to Localities (Follow-Up)
… included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … was issued on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services … We found that OCFS calculates juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Economic and Demographic Trends – 2023 Financial Condition Report
… checks”) and enhanced unemployment benefits in 2021. Idaho ranked first with an increase of 6.2 percent. With … New York ranked eighth for economic growth in 2022. Idaho ranked highest (4.9 percent), while Alaska ranked the …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trendsSelected Wage Investigation Procedures (Follow-Up)
… 2019-S-46 ). About the Program The Department of Labor’s (DOL) Division of Labor Standards (Division) seeks to … that arise during the course of an investigation. DOL can require employers found to be in violation of the … wages and can also assess penalties (which are retained by DOL), liquidated damages, which are additional amounts …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-follow