Search
Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… Objective To determine whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to properly report correct patient … To determine whether the Medicaid program made inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax … our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followMonitoring and Administration of Public Protection Grant Programs
… program effectiveness. We focused our audit efforts on the GIVE and SNUG programs, which seek to reduce and … 2014, GIVE is a crime-fighting program designed to assist law enforcement agencies in the 17 counties that account for … of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, Oversight of Chronic Absenteeism … of enrolled school days. Student absences, attributed to factors such as poor school performance, bullying, and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter … to approximately 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … who were automatically added to the Buy-in Program by CMS with coverage beginning more than 2 years retroactively, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Objective To determine whether CVS Caremark paid claims under the correct prescription drug … contracts with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire … To determine whether CVS Caremark paid claims under the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugPurchasing and Procurement Practices (Follow-Up)
… three major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In September 2008, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followState Agencies Bulletin No. 1167
… use of the revised Direct Deposit Form for NYS employees and advise current participants in the Direct Deposit program … the Direct Deposit Form Affected Employees New enrollees and current participants in the Direct Deposit program … Deposit program utilize the revised Form (Rev.10/11) and provide current participants in the Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… resources. A fire company board should establish a system of internal controls that consists of written policies and procedures and clearly defined bylaws … that adequate controls are in place to prevent the risk of unauthorized debit card use. The Company’s 302 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mPublic Authorities – 2023 Financial Condition Report
… public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public … coincided with a $455 million appropriation in the Urban Development Corporation’s capital budget; and Provided for a … limits. Most of the bond cap increase was for economic development and transportation, and included $500 million …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesSUNY Bulletin No. SU-213
… Discretionary Award. Affected Employees Employees in the State University Professional Services Negotiating Unit … which implemented the 2011-2016 Agreement between the State of New York and the United University Professions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedAdult-Use Cannabis (AUC)
… log into the Statewide Financial System (SFS) Vendor Self-Service Portal and update the location code to OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact the SFS Helpdesk at 855-233-8363 or … . Other AUC Resources Interactive AUC Map Displays the number of AUC retail dispensaries by county …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state … section of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsDiNapoli Audit Finds Gaps in NYC School Safety Planning
… York City. The Safe Schools Against Violence in Education (SAVE) Act, enacted in 2000, mandates training and instruction … uniform system for reporting violent incidents. The SAVE Act also requires public school districts, charter … by Sept. 1 and transmittal to law enforcement within 30 days. Under DOE rules, plans can be submitted almost 2½ …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… problems including mold, water damage, exposed wiring, missing smoke detectors and garbage in rooms, according to an … problems including mold water damage exposed wiring missing smoke detectors and garbage in rooms according to an …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOpinion 98-14
… to supersede town budget procedures) -- Pre-emption (town highway budget estimates) SUPERINTENDENT OF HIGHWAYS -- … TOWNS -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli and William Glasgall Op-Ed
… The Bond Buyer published an op-ed from New York State Comptroller … of a state or local government when evaluating a municipal bond. Taxpayers and voters deserve to know what the debt is … two times its general obligation and revenue-supported bond debt. Again, New York's experience is instructive. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edManagement of the Student-School Matching Algorithm
… public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up … school through MySchools, the official online platform for NYC families to search for and apply to public schools. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… streams in the future. Superstorm Sandy hit the New York area on October 29, 2012, causing significant coastal … At two B&T facilities, we found no inspections of flood-proof doors had been conducted as per the contract … reports, such as cracks in crash barriers for a portal flood gate, were not corrected promptly, and subsequent …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditions