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State Agencies Bulletin No. 2308
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … These expenses, which are discretionary and under the control of agency management, include car rentals, meals, … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) … considered when maintenance activities are prioritized. The audit covers the period January 2012 through October 2014. Background The … To determine whether the New York State Canal Corporations Corporation inspection …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all … components of internal control. Our audit scope included the period January 1, 2013 through August 11, 2015. … To determine whether the Workers Compensation Boards management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … and regulations and is free from fraud, waste, and abuse. The audit covers the period June 14, 2009 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Costs to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Mission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance … covers from April 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public … to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal Corporation), a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresMedicaid 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
… Purpose To determine whether the costs reported by Elmcrest Children’s Center, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered … To determine whether the costs reported by Elmcrest Childrens Center Inc on its …
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
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract … discounts, and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. For … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
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
… Capitation Payments to managed care organizations. The audit covered the period from August 1, 2015 through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid … with the maternity care of a recipient. However, MCOs are not eligible to receive SMCPs for maternity cases that …
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
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as … (Department). The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient – affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
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 … administers the State’s rent laws and regulations related to nearly 1 million regulated apartments in the State. … before an Administrative Law Judge. If owners are found to be in violation, they could face fines of at least $1,000 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… was to review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, … percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and … the District had more than $2 million in a debt service reserve that District officials could not associate with any …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsIgnition Interlock Program Monitoring (2015-MS-4)
… report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne … The New York State Division of Criminal Justice Services has regulations for counties and others establishing …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … until after payroll checks are distributed. For access to state and local government spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as required by state law until the end of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1