Search
Medicaid Program - Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36)
To determine whether Medicaid made improper payments to providers who submitted Part B cost-sharing claims directly to eMedNY.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s36.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59)
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59.pdfAlternatives For Children - Compliance With the Reimbursable Cost Manual (2017-S-44) 90-Day Response
To determine whether the costs reported by Alternatives For Children on its Consolidated Fiscal Reports were properly calculated, adequately ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s44-response.pdfMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services (2017-S-46) 90-Day Response
To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s46-response.pdfMedicaid Program: Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (2016-S-60)
To determine whether the Department of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who had ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s60.pdfAccounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
Accounting Changes related to the Affordable Care Act (ACA) Changes to Medicaid for Counties
https://www.osc.ny.gov/files/local-government/publications/pdf/AffordableCareActCountyMedicaidChanges.pdfUnitedHealthcare: Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (2017-S-35)
To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory Surgery Centers that were contractually ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s35.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfManagement of Indoor Air Quality for Individuals With Asthma (2020-S-59) 180-Day Response
To determine if the Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s59-response.pdfImproper Payments of Medicare Buy-In Premiums for Ineligible Recipients (2020-S-35) 180-Day Response
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s35-response.pdfSecond Quarter Local Sales Tax Collections Down Significantly; June Collections Improve for Most Regions
Sales tax revenue for local governments in the second quarter of 2020 totaled $3.3 billion, a decline of $1.2 billion compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-local-sales-tax-collections-second-quarter.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfProtecting Sensitive Data and Other Local Government Assets: A Non-Technical Cybersecurity Guide for Local Leaders
The Office of the New York State Comptroller provides many resources to assist you in addressing cybersecurity risks.
https://www.osc.ny.gov/files/local-government/publications/pdf/cyber-security-guide.pdfUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60) 180-Day Response
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60-response.pdfMedicaid Program - Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73.pdfElection Form for 25 Year Retirement Plan Section 89 (A14CO) (RS5475)
To elect to contribute under Section 89, which provides a retirement of one-half of final average salary after 35 years of creditable service, qualified members use form RS5475.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5475.pdfMedicaid Program - Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (2013-S-59)
To determine whether the Department of Health paid pharmacy providers for controlled substances in compliance with the New York State Controlled Substances Act
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s59.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) 90-Day Response
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45-response.pdfPlanning for the Long Term: Capital Spending Reform in New York State, November 2010
Over the past ten years, New York has spent $63.2 billion to support its capital program.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-spending-reform-2010.pdfReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdf