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Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the period from January 2015 … Health Options paid mental health and substance abuse MHSA claims for Empire Plan members who were not eligible for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… own a defined element of the company they work for. It does not necessarily mean that employees exercise control over the company’s … communities; and Develop ways to educate the public on what EO is and which companies around the state and in their … State Comptroller DiNapoli released a report that explains how employee ownership models which …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… and his community to serve his own ends,” said DiNapoli. “I thank Fulton County District Attorney Mike Poulin and the … Attorney’s Office for their committed partnership. We have zero tolerance for those who break the law to enrich … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitSelected Management and Operations Practices (Follow-Up)
… savings were not always properly supported. Key Finding We found that officials have made progress in addressing the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board … to create a new financial reporting model. The objective of the project was to provide a financial reporting model … those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 1243
… Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective Date(s) Payroll checks dated April … on the employees’ annual wage. The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 to $75,000 4.5% $75,000.01 to $100,000 5.75% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… calculation and could result in reduced premiums. There is considerable risk that UHC and Amerigroup did not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionInvestigation of Housing Discrimination Complaints
… Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and … education, and outreach. HUD refers housing discrimination complaints to DHR for investigation. Additionally, if the … Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The audit … To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsState Agencies Bulletin No. 1816
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for … The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1635
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been … the procedures for certifying their payroll as instructed in Payroll Bulletin 1420 New Procedures for Electronic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1720
… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Deductions Transactions Entry into Create General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-filesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… determine if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the State's employee health insurance program. The audit covered the period from January … Department of Civil Service (Department) contracts with United HealthCare (United) to administer the prescription …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… Purpose To determine if Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period … reimburse directly for providing services. In addition to monthly capitation payments, MCOs receive supplemental …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weight