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Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdfAdministration of the Contract With the Center for Urban Community Services (2014-N-5)
We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14n5.pdfXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… to the correct account codes. Definitions An “ Award ” is a final decision directing payment by the State … under the Human Rights Law (Executive Law Art. 15). An “Award” made by an administrative agency is referred to as an “ Administrative Award .” An “Award” made by an arbitrator is referred to as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsDivision of Housing and Community Renewal Bulletin No. DH-11
… on the report include EmplID, Employee Record No, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time … reports will be sorted by Agency code, then by employee name in alphabetical order. Mass Salary Payment/Mass … on the report include Emplid, Employee Record No, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationOpinion 95-4
… A county board of supervisors generally is authorized to conduct an investigation regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel vouchers and to compensate independent contractors engaged by the county, …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Medicaid – Federal Funding and New York
… counties and the City of New York also make contributions to the program. While the federal government sets some … of the program, states have considerable flexibility to shape their programs, including eligibility and scope of … ratio determined by comparing a state’s per capita income to the U.S. average. Since New York is a relatively wealthier …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfInappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) 30-Day Response
To determine the extent of implementation of the two recommendations made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Iden
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14f1-response.pdfMotor Vehicle Financial Security and Safety Responsibility Acts - Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7)
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7-response.pdfMotor Vehicle Financial Security and Safety Responsibility Acts - Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7)
The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately repo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s7.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35), 90-Day Response
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35-response.pdfWebinars
… Register for upcoming webinars and view past webinars ondemand presented by the Academy for New York States Local Officials …
https://www.osc.ny.gov/local-government/academy/webinarsReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Receive Your Benefit and …
https://www.osc.ny.gov/retirement/publications/1525/receiving-your-benefit-and-filing-your-option-electionDepartment of Taxation and Finance: Personal Income Tax
… and regulations. We examined refunds processed during the calendar year January 1, 2017 through December 31, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxForensic Audit of Dual Employment Approvals and Conflicts
… for a New York State or City agency had approval to do so; were working their required hours at each employer; and … for a New York State or City agency had approval to do so were working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsUlster County – Court and Trust Funds (2014M-352)
… Purpose of Review The purpose of our review was to examine controls over the County’s court and trust funds … 1, 2013 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Commissioner of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Oversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdf