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Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education integrated preschool classroom within its early education center. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs … are considered reimbursed to the MCO through the monthly premium for the recipient. Further, an MCO is only eligible … and $2.4 million was paid when the SMCP date of service preceded the birth by 1 to 6 months. In many …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… for outpatient services that were erroneously billed as inpatient claims. The audit covered the period from … to assist hospitals in determining when to bill services as inpatient or outpatient likely contributed to improper … improper if the services provided should have been billed as outpatient. We selected a judgmental sample of 190 claims, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsCollection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … administers the State’s rent laws and regulations related to nearly 1 million regulated apartments in the State. … To determine whether Homes and Community Renewals Office of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… employers are required to furnish each employee with a Form W-2 by 02/02/2026. Effective Dates: 2025 Form … information is excluded from Boxes 1, 3, and 5 and does not appear on Form W-2: Nontaxable Health Insurance … employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Ignition Interlock Program Monitoring (2015-MS-4)
… released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of … program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). None of the six …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal … Cattaraugus County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment Program … earnings than the $189,305 earned during the audit period. Lake Placid Central School District – Transportation State …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… revenue and expenditure projections in the city’s 2024-25 proposed budget are reasonable. However, there were … in a previous review letter when preparing the 2024-25 proposed budget. The mayor submitted the 2024-25 …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Nassau Board of Cooperative Educational Services (BOCES) – Network User Account Controls (2022M-77) BOCES officials did … and disabling network user account access. Liberty Central School District – Information Technology (IT) … IT systems, applications or data in a timely manner. Lyons Central School District – Payroll (Wayne County) District …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… Residential Investment Corp., Sinclair Broadcast Group and Trip Advisor — seeking increased board diversity, inclusive … age, gender identity and sexual orientation. The companies are among hundreds with no women directors that DiNapoli has … state.ny.us/sites/default/files/other/documents/pdf/2019-04/trip-advisor-board-diversity.pdf About the New York State …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityComptroller DiNapoli Releases Municipal Audits
… deposited, auditors identified seven instances when the composition of total cash and checks recorded in the system did not agree with the composition of total cash and checks deposited. Auditors …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1984
… employers are required to furnish each employee with a Form W-2 by 01/31/2022. Effective Dates 2021 Form W-2s … employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 2001-12
… -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library … a position by election, appointment or employment "in the service of a public entity …" (Public Officers Law … body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12State Agencies Bulletin No. 2392
… is to provide agency instructions for processing the 2025 M/C Uniform Cleaning and Maintenance Allowance Affected … Office of Employee Relations (OER) memorandums dated 10/15/2025 to the Department of Environmental Conservation; Office … and Division of Military and Naval Affairs authorize a 2025 Uniform Cleaning and Maintenance Allowance to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designated