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United Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)

… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Plan covers many health care services, … September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department for … the Department was credited with all drug rebate and discount revenue due to the State. We recommended that United …

https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-follow

Empire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)

… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New York … To determine the extent of implementation of 3 recommendations made in our audit …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-through

Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance

… paid as the primary insurance for recipients who had TPHI drug coverage. We found improvements could be made in HMS’ … claims MCOs paid on behalf of recipients with TPHI drug coverage to claims reviewed and recovered by HMS. …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipients

Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)

… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client … was to determine whether improper Medicaid managed care premiums were paid on behalf of recipients with … audit identified over $102.1 million in improper managed care premium payments on behalf of 65,961 recipients with …

https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbers

Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)

… financial operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to January 1, … 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief … 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. The Town’s 2024 budgeted …

https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47

State Agencies Bulletin No. 1299

… certain employees to ensure the proper crediting of their military service towards service credit in NYSLRS. Background … Law, and sections 242 and 243 of the New York State Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees Any employee, who was …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-local

DiNapoli Releases January State Cash Report

… New York state collected $126.6 billion in receipts from April through January, which was $582.3 million higher … January estimate and $1.9 billion over initial projections from the Enacted Budget Financial Plan, primarily due to … report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-report

Abilities First, Inc. – Compliance With the Reimbursable Cost Manual

… costs for its Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per … Key Findings For the fiscal year ended June 30, 2019, we identified $236,209 in ineligible costs reported by AFI on …

https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manual

DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses

… Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special needs children must properly account for their use of public funds,” DiNapoli said. “We have found …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expenses

DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme

… County District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School … County District Attorney William Fitzpatrick announced today that Jason Cecile of the Syracuse City School Districts …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-scheme

Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018

… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018

DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments

… auditors found several cases in which the Department of Health’s eMedNY system failed to catch millions in … Medicaid program, administered by the state Department of Health (DOH), is a federal, state, and locally funded program … $3,521,562 in overpayments for 14,983 fee-for-service clinic claims that were inappropriate. The claims were …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpayments

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

… Coronavirus Response Act first waived interest accrued on loans through December 2020. This date was extended by the … billion. As a result, New York’s UI fund continues to draw loans from the federal UTF. In 2021, the size of these loans decreased by almost two-thirds and repayments increased …

https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continue

Tuition Assistance Program – Metropolitan College of New York

… and the Bronx. The school offers degrees in areas such as Business, Healthcare System Management, Human Services, and Emergency Management & Business Continuity. The school’s year-round operations … eligible students. Schools receiving State financial aid awards certify student eligibility. For the three academic …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-york

Unnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)

… Purpose To determine the extent of implementation of the five … made in our audit report, Unnecessary Medicaid Payments for Children at Voluntary Agencies (2010-S-47). Background … (Department) had adequate policies and procedures in place to ensure proper Medicaid payments for foster care children …

https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-follow

Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual

To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated properly document

https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manual

DiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years

… U.S. Bureau of Labor Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in … poised to outstrip earnings growth. “Tracking the rise of prices, and the consumer response to these changes, is … and the effects of geopolitical instability on commodity prices are likely to continue to drive prices higher in the …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-years

DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges

… less than 1 million in 1950 to more than 2.5 million in 1970. However, growth has slowed since then. If not for … of more than a billion dollars. While these projects may add to Long Island’s economic opportunities, they may also raise concerns about traffic congestion and high …

https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challenges