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New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing … To Civil Service and CVS Caremark: Review the $12,358,531 in claims identified in this report as incorrectly paid under …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugImplementation of the Security Guard Act (Follow-Up)
… our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working as … with issuing registration cards for all security guard applicants who meet the requirements and are able to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … (Report 2019-S-72 ). About the Program The Department of Health (Department) administers New York’s Medicaid … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 ). … agency responsible for the coordination of the State’s economic development programs. Its mission is to promote a … projects. ESD is statutorily required to report on its economic assistance programs, including both program-specific …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDepartment of Health (Department) Examination of Travel Expenses
… was to determine if the travel expenses claimed by a Department employee during the period of February 23, 2012 … due and owing. During the period of our examination, the Department employee certified 820 expense reports that … was to determine if the travel expenses claimed by a Department employee during the period of February 23 2012 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Equine Health and Safety (Follow-Up)
… Commission (Commission) was monitoring and enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We found that the Commission had …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Butternuts – Disbursements (2021M-62)
… to the Town bank account. Town officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingOversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… 2023 first half profits of $13 billion were down 4.3% from the same period last year but tracked the industry’s … Further declines could weaken New York’s tax revenue from the securities industry and have repercussions for our … (NYSE) member firms. There are now 132 member firms, down from more than 200 in 2007, before the global financial …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 90-52
… MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of … board who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board meeting must be made …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Area #1 – IT Policy – Information Technology Governance
… access and use. At a minimum, IT policies should include: Breach Notification – New York State Technology Law (State … given to certain individuals when there is a breach of the security of the system as it relates to private information. … legal obligation to notify affected individuals. Data Security and Privacy – New York State Education Law (State …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: MTA Financial Outlook in Precarious Balance
… The Metropolitan Transportation Authority (MTA) has fended off fiscal disaster brought on by the COVID-pandemic, but it … The Metropolitan Transportation Authority MTA has fended off fiscal disaster brought on by the COVIDpandemic but it is …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Income and Earnings Returned to Pre-Pandemic Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… the state’s aging prison population. “The share of older people in New York’s prisons has grown over time,” DiNapoli … and older increased. In 2019, this older population made up 21% of those incarcerated in New York, up from 12% in … of incarcerated individuals, or would provide a second look at long sentences. Report Post-COVID Trends in New …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met … has law enforcement authority to protect and advocate for people with special needs who are served by six State … reports, and delegates some less serious cases to SOAs for investigation. The Center is also required to maintain a …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… and Amerigroup made payments to ineligible health care providers and whether these managed care organizations established and implemented adequate … December 31, 2014. Background Through its Medicaid managed care program, the Department contracts with managed care …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detection