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Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records. We examined paid personal care … implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programCity of Newburgh – Budget Review (B24-6-9)
… the budget decreases the fund balance that is available to cover unforeseen circumstances. The City should refrain from … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax overlay, which could potentially …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Yonkers – Budget Review (B24-6-7)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2024-25 and the related justification documents are in material … budget totals $1.51 billion. The budget includes operating and debt service funding of $7 94.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7CUNY Bulletin No. CU-792
… and Electrician Titles. Affected Employees: CUNY employees in the titles of Cement Masons, Maintenance Workers and … provide for retroactive rate increases for employees in the titles of Cement Mason, Electrician, Supervisor … 09/27/2023 09/27/2024* *Rate increase to be paid in a subsequent paycheck. Transactions to process these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-792-cuny-retroactive-rate-increases-cement-masons-maintenanceOversight of Critical Foster Care Program Requirements
… (OCFS) has effective controls in place to ensure that foster homes meet required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts … regulates and supervises child welfare services, including foster care and adoption, through its Division of Child …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsEffectiveness of Cost Containment Initiatives
To determine what cost containment initiatives the New York State Thruway Authority Authority has undertaken and how effective it has been in reducing overall
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesState Agencies Bulletin No. 872
… new process for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and Tax Statement. Background In … Instructions for Form W-2, the Retirement Plan checkbox in Box 13 of the Form W-2 must be checked for all employees who … will automatically check the Retirement Plan checkbox in Box 13 of Form W-2 for all employees eligible to participate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualNational Directory of New Hires Data Security
… has met Federal requirements for securing National Directory of New Hires data. The audit covers the period … of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support … has met Federal requirements for securing National Directory of New Hires data The audit …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityManagement of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … begun to benefit from a voluntary $1 donation check-off on license applications. As the statutorily designated … statutes. As the following chart shows, the distinctive license plates and license application check-off box have …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsState Agencies Bulletin No. 1038
… To provide agencies with the new Additional Pay earnings codes used to collect overpayments and to explain the new procedures associated with these codes. Affected Employees All employees Effective Date(s) … Comptroller (OSC) has created new Additional Pay earnings codes to replace the existing earnings codes used to collect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Empire Plan and, consequently, taxpayers. From a random sample, we identified overpayments totaling $229,088 that … obligations. Based on a statistical projection of the sample overpayments to the population of Orthopedic …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … Interest New York State Health Insurance Program: United HealthCare - Overpayments for Services at the Capital Region …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … those used by the town superintendent of highways, to display a town decal and identification number. You state that the superintendent of highways has …
https://www.osc.ny.gov/legal-opinions/opinion-91-3City of Yonkers – Budget Review (B25-6-6)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Contract #C001203 – Senior Java Architect
… on OSC’s Electronic Document Submission System (“EDSS”) and eDocs applications. All details and requirements regarding this opportunity have been posted … Note: documents will be posted in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available …
https://www.osc.ny.gov/procurement/contract-c001203Opinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … County Law (§300, et seq .), to fund certain activities in relation to the county's proposed installation and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-4
… absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate … BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate BOCES purposes. Additionally, …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156East Ramapo Central School District – Budget Review (B25-5-2)
… and expenditure projections in the District’s adopted 2024-25 budget were reasonable. Background Pursuant to … providing for an additional 4.38 percent increase, or $6.8 million, to the 2024-25 tax levy, which was ultimately … $1.9 million. The appropriation of approximately $12.6 million for payments of teachers’ retirement is likely …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2