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Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… supported by his medical records; and determine if medical sanctions against Dr. Ahmad were warranted. Key Finding At …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedDairy Inspections
… adequately monitoring the inspection of dairy processing in New York State. The audit covered the period January 1, … adequately monitoring the inspection of dairy processing in New York State The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… paid claims for special items according to the provisions of the agreements between Empire and its member hospitals and … district employees and their dependents. The Department of Civil Service (Department) contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… a portion of their Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable … use disorders. We issued our initial audit report on June 22, 2018. The audit objective was to determine … in rebates that could be collected with further efforts by the Department. We recommended the Department regularly …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… $119 million in rebates missed due to errors in Department claim extraction procedures. The Department updated its … rebates missed primarily due to inaccurate or incomplete claim information submitted by managed care organizations and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 ). About the … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of Florida – Town Clerk Operations (2012M-215)
… 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately 2,700. The Town … In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, respectively. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… from the general fund through both interfund transfers and advances. County officials did not ensure that interfund advances from the general fund to the enterprise funds were … sufficient to finance operations. Authorize all interfund advances, and the Board should develop a plan to ensure that …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Yonkers – Budget Review (B19-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2019-20 and the related justification documents are in compliance … budget totals $1.2 billion. The budget includes operating and debt service funding of $628.5 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6NYS Common Retirement Fund Announces Third Quarter Results
… was 4.12 percent for the three-month period ending Dec. 31, 2017, with an estimated value of $209.1 billion, … end of the state fiscal year was $192.4 billion. As of Dec. 31, 2017, the Fund had 40 percent of its assets invested … 20172018 was 412 percent for the threemonth period ending Dec 31 2017 with an estimated value of $2091 billion …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsFine Fire District – Audit Follow-Up (2023M-81-F)
… claims were approved without a quorum of the Board, not supported, not audited or they resulted in overpayments. The … of five elected members, with one member appointed as Chairman. The Board is responsible for the District’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental … which are also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is a … $4,019,329 was paid under both the Medical/Surgical and Prescription Drug Programs; $1,194,719 was paid in excess of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsContract Award and Performance
… NYSERDA has policies and procedures governing the contract award process, certain policies and procedures were not … properly and use the appropriate procurement method to award them. Ensure that the assignment of project task orders …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughNichols Joint Fire District – Procurement (2025M-103)
… to compete. The District purchased approximately $592,000 in goods and services during the audit period. Audit Summary … use a competitive process to procure goods and services in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer should record and report … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of … on October 8. The Comptroller’s audit of the Pulteney Fire District #2 is ongoing. DiNapoli encourages the public …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… money. I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds