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Pocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfHorseheads Fire District #1 - Board Oversight (2019M-82)
Determine whether the Board provided adequate oversight of the District’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/horseheads-2019-82.pdfXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… original contract. The state agency is able to justify an amendment to the existing contract as an emergency award that … the third-party contracts let pursuant to the contract amendment are contracts “for” the State and are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… acres in 2017, producing 187,000 tons of grapes, surpassed only by California and Washington. The state's 57,000 tons of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followDiNapoli: Farms Generated $5.7 Billion for New York Economy
… face challenges including fluctuating milk prices, threats from a changing climate and disrupted trade relations. We … workers in 2017, according to the latest available data from the U.S. Department of Agriculture. Farms are located in … and maple syrup, ranks third for grapes and eleventh for beer. New York is the third largest producer of wine, with …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… with third-party insurers prior to billing Medicaid for services. After processing a claim from a provider, the … Group codes include PR (patient responsibility) and CO (contractual obligation). CARC 45 occurs when the charge … Medicaid members with Medicare and/or other third-party insurance must accurately reflect payments, adjustments …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… and a hospice organization assumes responsibility for all medical care related to the terminal illness. Medicaid … over $8 million in improper Medicaid payments for medical services provided to recipients receiving hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … status of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on the capital plan were starting and finishing on time and remaining within …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital reports certain information on its claims, such as … information is used to calculate the payment made to the hospital. Hospitals must also use certain patient status …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesDiNapoli: Local Sales Tax Collections Jump for Third Year
… boosting local revenues,” DiNapoli said. “Despite the good news, a slowdown in collection growth in the fourth quarter …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… scanned images may be used as the sole documents of record only when the Business Unit has complied with the State’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… on these claims, while its actual obligation amounted to only $5,484 – a difference of $177,535. During the audit, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfReport on the State Fiscal Year 2021-22 Executive Budget
The COVID-19 pandemic has had a severe fiscal impact on New York State, and the Executive Budget for State Fiscal Year (SFY) 2021-22 demonstrates the need for additional federal assistance.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2021-22.pdfOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … Covered by Medicare Part B (2010-S-50). Background Many of the State's Medicaid recipients are also eligible for … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … City’s financial outlook. The city faces the possible loss of hundreds of millions of dollars in federal funding and cuts to … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… which provides supplementary medical insurance for a broad range of outpatient medical services, physicians’ fees, and … report, which was issued on July 9, 2013, identified $7.3 million in Medicaid overpayments. Most of the overpayments … overpayments for claims that are now more than six years old. Our initial report’s two audit recommendations have been …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-follow