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Medicaid Program – Overpayments of Ambulatory Patient Group Claims
… (Department) in an effort to more accurately pay providers for services rendered. Prior to the APG implementation, … services were paid under an all-inclusive reimbursement model. The patient's condition and complexity of service were … to deny claims with the prohibited rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsInfrastructure Inspection and Maintenance
… on a 2-year cycle. Of the 2,065 structures the Corporation is required to inspect, 747 are deemed “critical” (e.g., dams … for determining Inspection and maintenance priorities is inconsistent, and the basis for decisions is sometimes unclear. In numerous instances, we found no …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… providing technical assistance to agencies, conducting audits of internal control, and issuing the Standards for …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSelected Financial Management Practices
… River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue critical processing in the event of a disaster or … To determine whether the Department of Labors Department …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… specialized services. OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the providers for the net costs they incur to provide the … New York State agencies to monitor and oversee service providers’ financial activity. According to the Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if Unemployment … Insurance (UI) payments made by the Department of Labor (DOL) were appropriate and in accordance with … whether DOL took corrective action based on the results of our findings. Background To accomplish our objectives, we …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsLow-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program (Program) funds are being awarded … manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's (Corporation) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programWage Theft Investigations
… Purpose To determine whether the Department of Labor (Department) is efficiently utilizing its resources to undertake and complete wage theft investigations timely … To determine whether the Department of Labor Department is …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsMission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance measures and … 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public benefit corporation … Legislature in 1950 to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresUncollected Penalties
… February 1, 2013. Background The Department's mission is to foster a competitive food and agriculture industry that … The current system used to track outstanding penalties is incomplete and often inaccurate. As a result, the Department is unable to utilize certain proven collection methods, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesSelected Aspects of Discretionary Spending
… discretionary spending by the New York State Energy Research and Development Authority complied with its … March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was created in … New York State Energy Research and Development Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Contract Advisory No. 31
… Electronic – Lowest Price (IFB) EBV Electronic – Best Value (RFP) Purchases to be made from an OGS centralized … number, award number and OGS contract number. The contract value should equal the amount of the purchase and the … a minimum, this should include the justification for the selection of the vendor and its particular offerings, and a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… in Hospice Care ( 2017-S-76 ). About the Program Hospice is a program that provides care to terminally ill … all hospice services. However, if a Medicaid recipient is also enrolled in Medicare, Medicare is the primary payer and Medicaid is the secondary payer. In …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followAccess Controls Over Selected Critical Systems (Follow-Up)
… Program The Office of Children and Family Services (OCFS) is charged with promoting the safety, permanency, and … to support its activities. OCFS’ system infrastructure is maintained by the Office of Information Technology … contain a broad range of sensitive information that is considered confidential but is necessary to support the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followSafety at Stations (Follow-Up)
… 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority. Administratively, SIR is a separate operating unit, reporting to New York City … investigation of the issue. A foreman is dispatched to the site of the incident and prepares a SIR Infrastructure …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-followNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 … use (MHSU) program for the Empire Plan. Civil Service is responsible for maintaining the New York Benefits … and eligibility information. Eligibility information is entered into NYBEAS by a participating employer’s health …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… Purpose To determine the extent of implementation of the four … in the Medicaid program dispense prescription drugs to Medicaid beneficiaries. During the period January 1, 2008 … recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… as health care disasters or a federal, State, or local declaration of an emergency. Our initial report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followEconomic and Demographic Trends – 2023 Financial Condition Report
In calendar year 2022 the State gained over 443000 jobs an increase of 5 percent compared to growth nationally of 73 percent
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trends