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Annual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to … period July 1, 2011 through June 30, 2014 for the Apple and Sour Cherry Market Orders and the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Medicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… health care needs. In general, the Medicaid program pays medical providers through either the fee-for-service … plan method. Under the feefor- service method, Medicaid pays providers directly for Medicaid-eligible services … recipients. Under the managed care plan method, Medicaid pays managed care organizations (MCOs) a monthly premium for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Dynamic is reimbursed for SEIT … Reimbursable Cost Manual (RCM) regarding the eligibility of costs and documentation requirements. For the fiscal year … rates, as appropriate. Remind Dynamic officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualOpinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … Assistance Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group therapy services … Department of Health (Department) administers the State’s Medicaid program in accordance with a federally approved Medicaid State Plan. The Department’s many responsibilities … To determine if Medicaid reimbursement rates for group therapy services …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupLong Island Workforce Housing Act (2015-MR-4)
… January 1, 2009 through December 31, 2014. Background The New York State Legislature implemented the Long Island …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… other states’ efforts to limit Medicaid payments in areas where Medicaid and Medicare programs overlap. The remaining … 20 percent limitation on coinsurance charges in all cases where it was applicable; providers did not properly report … overpayments we identified and recover overpayments where appropriate. Furthermore, we recommended the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followSafety at Stations
… steps to address safety-related issues at all of its train stations including determining if “Customer Assistance … steps to address safetyrelated issues at all of its train stations including determining if …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Adirondack is reimbursed for preschool special … in other than personal service costs that consisted of $9,453 in ineligible rent, $5,939 in non-reimbursable … tuition reimbursement rates. Remind Adirondack officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated … Determine whether costs reported by Spotted Zebra Learning Center Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsFunctional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … which refers students to MDS. The DoE reimburses MDS using rates established by SED that are based on the financial … appropriate adjustments to MDS’s CFRs and reimbursement rates as appropriate. Recover the disallowances identified in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … To determine the extent of implementation of the five recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followAudit of the Tuition Assistance Program at Pratt Institute
… offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson Williams Proctor Art Institute in Utica … Corporation: Audit of the Tuition Assistance Program at Medgar Evers College (2011-T-4) State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteAccess Controls and Vulnerability Management
… Hudson River Valley Greenway’s (HRVG) access controls and vulnerability management over critical systems are … risks associated with unauthorized access to systems and data. The audit covered the period from January 2025 to … July 2025. About the Program HRVG’s mission is to continue and advance the State’s commitment to the preservation, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementChild Protective Services (2013-MS-5)
… January 1, 2011 through December 31, 2012. Background The New York State Office of Children and Family Services (OCFS) …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Oversight of Building Construction Site Safety (Follow-Up)
… Site Safety (Report 2021-N-3 ). About the Program The New York City Department of Buildings (DOB) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followEmpire BlueCross – Overpayments for Physician-Administered Drugs
… January 2017 through December 2021. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOversight of Chemical Dependence Residential Services (Follow-Up)
… and recovery programs providing services for over 680,000 New Yorkers each year, including inpatient and residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-follow