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Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… audit found that New York’s current Medicaid payment rules for Medicare Part C cost-sharing liabilities compared … there is a clear inconsistency in Medicaid payment rules for Medicare Part B and Part C outpatient services that …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followAlbany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … software installed on Albany Water Board AWB computers and mobile devices is appropriate and necessary …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Forestville Central School District - Information Technology (2019M-170)
Determine whether personal private and sensitive information PPSI on or accessed through the Districts information technology IT system
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Fiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfVillage of Palmyra - Financial Management (2019M-94)
… records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund balance levels, …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and … realistic estimates of revenues and appropriations based on historical trends or other known factors. Comply with the … budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningManagement of Cash and Investments
… Authority effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, … certain important practices to manage cash and to maximize return on its investment portfolio. However, improvements are … Authority effectively managed its cash and maximized its return on investments …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… to the terminal illness. Hospice can be provided in the home or in an inpatient setting and includes nursing and physician services, medical social services, … non-hospice providers for services, such as private duty nursing, that were not allowed in combination with the daily …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… in advancing both its 2020-2024 and 2025-2029 capital programs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. As of April 2026, the Authority has committed more than $38 billion from … budget to help pay for the 2020-2024 and the 2025-2029 programs. The MTA has a goal of keeping its debt service – …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtDiNapoli Releases Report on Tax Check-Off Donations
… legislation aimed at speeding up the process was enacted in 2015, according to a report released today by State … His office found more than $15.7 million remained in the funds as of the end of state fiscal year 2016-17. … check-off program, Return a Gift to Wildlife, was created in 1982 to provide funds for fish and wildlife purposes …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… ridership in 2026. According to the MTA’s fall 2022 rider survey , 41% of subway riders said they use transit less than … of 2023 compared to last year. The fall 2022 customer survey showed a 9% improvement in subway riders’ satisfaction … as the number of overall trains to the Central Business District rose. The MTA has to balance the changes it makes to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… State’s Medicaid recipients receive their services through managed care. Managed care organizations (MCOs) are required to send … system. As a result of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesTown of Wappinger - Information Technology (2019M-220)
… confidentially to officials. Key Recommendations Monitor web and computer usage for compliance with policy. Develop … and disabling or deleting user accounts when access is no longer needed. Develop and adopt comprehensive IT policies …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with … Medicare deductibles, coinsurance, and copayments. Under Medicare Part C, private companies administer Medicare … state Medicaid programs several options for paying the Medicare Part C cost-sharing. States can pay: the full …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsState Agencies Bulletin No. 146
… Plans-Update/Display All Enter Emplid of the employee. Click OK. Select Correct Empl Rcd # . Click on middle scroll bar. Press F7 key to insert row. Enter … . Enter appropriate Date . Tab to Benefit Plan . Single click on drop down box. Double click on ERS After Tax . Tab …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999Niagara Charter School - Information Technology (2018M-172)
… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT … that virus protection is installed, activated and up-to-date on all computers. Classify PPSI to ensure its …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Sodus Central School District – Software Management (2022M-64)
… officials ensured only appropriate, necessary and authorized software was installed on District computers. Key … complete and comprehensive software inventory list of all authorized, appropriate and necessary software installed on … District officials ensured only appropriate necessary and authorized software was installed on District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Jamestown. CES provides preschool special education … the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the two rate-based preschool … programs it operated. Key Findings We identified $2,509 in other than personal service costs reported by CES on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … event ticket inventory to account for the number of tickets sold. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive