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Improper Episodic Payments to Home Health Providers (Follow-Up)
… services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than 60 days). We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… January 2011 through February 2014. Background The MTA is a public benefit corporation providing transportation … in and around the New York City metropolitan area. It is governed by a 23-member Board of Directors, whose members … including MTA Capital Construction (MTACC), which is responsible for the planning, design, and construction of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesTrash Can Free Stations Pilot Program
… areas. Subways’ Station Environment and Operations (SEO) is responsible for station cleaning, station maintenance, and … Brooklyn, the Bronx, Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash storage capacity is limited and may result in the overflow being left in …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPSCH, Inc.
… mental disabilities and substance abuse. Contract C007377 is a net deficit-funded contract. As such, OMH reimburses … the entertainment of its employees at a staff picnic which is a non-allowable expenses under OMH guidelines. $97,871 for … correct programs, and appropriate supporting documentation is maintained. Review all expenses claimed over the life of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incManagement of Internal Controls
… applicable laws, rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to plan, design, develop, construct, own, operate and … transactions. Key Recommendations Ensure that IRS Form 990 is consistently prepared to disclose Board of Director …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… 1, 2009 through March 9, 2012. Background OPWDD's mission is to help people with developmental disabilities live richer … and record-keeping practices at the agencies, it is not possible to determine whether these staff failed to … of these employees held second jobs for many years, it is possible that costs associated with these abuses may be …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentDual Employment
… 1, 2009 through July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New … and record-keeping practices at the agencies, it is not possible to determine whether these staff failed to … of these employees held second jobs for many years, it is possible that costs associated with these abuses may be …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Dual Employment
… 1, 2009 through December 7, 2011. Background OCFS' mission is to promote the safety, permanency, and well-being of … and record-keeping practices at the agencies, it is not possible to determine whether these staff failed to … these employees all held second jobs for many years, it is possible that costs associated with these abuses may be …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… to 2010-2011 levels. NYSERDA's role under this new Order is to assist the ASEs, and a newly established Central … after E.O. 111 was issued, no one can be certain precisely what was accomplished on a statewide basis and whether … usage data to NYSERDA as required. As a result, there is little assurance that reported progress toward the target …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesManagement of Invasive Species (Follow-Up)
… "invasive." In New York, invasive species management is a collaborative effort between the Department of … spread via fishing and boating activities. The Department is authorized to enact AIS preventive measures, including … programs, warning signage at public boat launches), and is responsible for implementing and maintaining a statewide, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followSelected Performance Measures (Follow-Up)
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: … metrics to measure its performance. The audit found that, between January 1, 2015 and August 22, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… (collectively referred to as members). The Empire Plan is the primary health benefits plan for NYSHIP, covering … members. The Department of Civil Service (Civil Service) is responsible for administering NYSHIP and determines … they do not have information to determine if a member is a dependent on another NYSHIP policy with the State or a …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coveragePurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development agency. Its mission is to promote the quality and affordability of New York … Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Preservation, LP and managed by RY …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followSelect Financial Management Practices at the Office of Transportation and Parking Operations
… About the Program Stony Brook, located on Long Island, is one of the four university centers operated by the State … for transit operations across Stony Brook’s campuses and is allocated to Stony Brook’s TPO. Expenditures associated … are generally funded from current revenues, there is always the risk that revenues will not be sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in … from Rockland and Orange counties. NYSARC Rockland is authorized by SED to provide Preschool Non-Integrated … one location. For the purpose of this report, this program is referred to as the SED preschool cost-based program. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… 2 fiscal years ended June 30, 2018. About the Program QCP is a New York City-based not-for-profit organization … Aides. However, payment for services under these programs is based on fixed fees. During the 2018-19 school year, QCP … to the CFR Manual, the cost of physician services is non-allowable for SED preschool cost-based program …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… of adverse events in office-based surgery. The Department is responsible for monitoring compliance with applicable … The Department’s Bureau of Accounts Management is responsible for overseeing the PSC special revenue … and related activities to ensure that the PSC account is receiving all revenue due. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to provide … Preschool Integrated Special Class program. Bank Street is reimbursed for the preschool special education services … costs for the audited cost-based programs. The Center is designed to provide developmentally oriented, culturally …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… for higher-paying Evaluation and Management services than what were actually performed. The audit covered the period … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a … reimbursement. Billing for a higher level of care, which is higher paying, than the service actually provided is a …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Agencies Bulletin No. 778
… whose most recent effective dated row on the Tax Data page is a fixed tax entry to reflect a marital status of “Single” … longer process fixed tax amounts. If a new fixed tax entry is identified, OSC will instruct the agency to update the … Tax Data page correctly. However, if the employee’s record is not updated prior to the confirm process for that payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholding