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Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… costs included $111,791 in personal service costs for 107 direct care employees and 34 administration employees, and … the time of the Director of Clinical Services, $5,054 for direct hours not documented, $3,232 for a direct maintenance … appropriate adjustments to QSAC’s CFR and reimbursement rates, as warranted. Work with QSAC officials to help ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Objective The objective of this audit was to determine whether the Department of Health (Department) … care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays … Enrollment information is ultimately communicated to eMedNY, the Medicaid claims processing and payment system. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Class (SC), and full- and half-day Special Class in an Integrated Setting (SCIS) programs to children with … cost-based programs; $488,450 in other than personal service related party costs incorrectly charged to the SED … compensation; $76,793 in unsupported other than personal service costs; and $34,111 in unsupported personal service …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine … sampled clients were program-eligible and were referred to the program via the proper authorities and that client … contained required documentation. However, our visits to certain client apartments identified what appeared to be …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… by Medicare (Report 2018-S-71 ). About the Program Hospice is a coordinated program of home and/or inpatient care that … and Medicare (referred to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. In addition to delivering …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party … To determine if Medicaid made inappropriate feeforservice payments to pharmacies on behalf of recipients who had thirdparty …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… recipients according to their diagnosis and severity of illness, which provides the basis for calculating the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… all costs of Part B services until their annual deductible is met. After the deductible is met, Medicare begins to pay its share and the enrollee is responsible for any coinsurance. Typically, Medicare will …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit covered the period … of opioid drugs for pain-related conditions. Opioid treatment programs (Treatment Programs) provide … recipients who are receiving opioids while also in a Treatment Program for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… officials on a wide range of issues, including the sale of lots, service fees, and acquisition of lands, to promote …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… health care providers are required to bill Medicare, which is generally the primary payer, before billing Medicaid. Key … overpayments, as warranted. Ensure prompt attention is paid to the providers who received the largest amounts of … appropriate use of billing codes that indicate a service is not covered by Medicare, and their obligation to bill …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured nonpayroll disbursements disbursements were supported and for appropriate School purposes properly reviewed and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome … reported approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… to $5 billion. The cornerstone of DiNapoli’s plan is the creation of a $2 billion index that will exclude or … announced the new low emission index in Paris, where he is participating in an investors’ panel as part of the United … very interested in strategies that manage risk, and there is no question that climate change is one of the biggest …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… environment for students in pre-kindergarten through 12th grade. Under the act, public school districts must …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… affect Exxon’s operations,” said DiNapoli, who is Trustee of the New York State Common Retirement Fund. “As shareholders, we want to know that Exxon is doing what is needed to prepare for a future with lower carbon …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureState Pension Fund Adds $30 Million for Investments in New York Companies
… investments in companies located in New York state. This is the state pension fund’s third commitment to Primary … companies, I am proud of how well the In-State Program is performing. As trustee of the state pension fund, I’m … Partners, formerly known as High Peaks Venture Partners, is an early stage venture capital firm. The pension fund made …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January 1, … several years into the future and increase transparency. Fund balance and reserve policies provide a framework to help … is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… thanks to its prudent management and long-term approach, is well positioned to weather any storms and continue to … allocation are invested in cash, bonds and mortgages (22.26%), private equity (14.60%), real estate and real assets … (7.52%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24