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Selected Financial Management Practices
… The audit covered the period April 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… State’s Medicaid program provides a wide range of health care services, including prescription drugs, to individuals … care needs. The New York State Controlled Substances Act (Act) was enacted to combat the illegal use of controlled …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followUnity House of Troy – Compliance With the Reimbursable Cost Manual
… 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider located in Troy, New York. Unity … category, too many hours per day for certain direct care positions, and the personal service costs for one of its …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… we identified, formally assess the payments we did not test, and formally assess the conduct of William Davis. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with RCM requirements. For the calendar year ended December … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… school year, Milestone serviced about 110 students. The New York City Department of Education (DoE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and … Plus (Report 2015-S-47 ). About the Program Most Medicaid recipients are enrolled into mainstream managed care, which … premium payments from Plans for inappropriately enrolled recipients. We issued our initial audit report on July 11, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andAnthem Blue Cross – Coordination of Benefits With Medicare
… whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare … whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… Medicaid policies; and $555,731 was paid for maternity and newborn birth claims that contained inaccurate information, such as the diagnosis code or newborn’s birth weight. As a result of the audit, about $4.3 …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Problem Gambling Treatment Program
… and Substance Abuse Services (OASAS) has sufficient treatment programs for problem gamblers. Our audit covered the period January 1, … services systems, with approximately 1,600 prevention, treatment, and recovery programs, including, as of 2005, … of Alcoholism and Substance Abuse Services has sufficient treatment programs for problem gamblers …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The … to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law). Effective July 2009, the Law limits … audit report Restrictions on Consecutive Hours of Work for Nurses …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followEarnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… sources of health care coverage, such as Medicare and group health plans (third-party insurers). Medicaid is … prior to billing Medicaid for services. After processing a claim from a provider, the third-party insurer issues an … 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-claimsParking Structures (2017-MS-3)
… [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . … engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Reimbursement of Social Services Costs (2013MS-3)
… 31, 2012. Background The Department of Social Services (DSS) incurs both direct and indirect program costs in the … by other county departments for the benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit was to determine if counties have ensured that … willing, and able to work and have earned sufficient wages in covered employment. Individuals who are incarcerated are …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… Background The City is the eighth largest city in New York State and is located in Westchester County. The City is …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-f