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Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The … The audit found Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… not be validated by system controls. We found that DOH does not have a process for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The Medicaid program should not pay claims on a FFS basis for services covered by MLTC plans. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansEmergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether … all the suppliers operating within the counties audited. As a result, county officials were unable to determine …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… $400,000 in architectural and engineering services and may have incurred unnecessary costs by not complying with certain …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Niagara Charter School – Student Enrollment and Billing (2013M-294)
… of students and require a student who moves to provide a new proof of residence, even if the residence is within the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294CUNY Bulletin No. CU-724
… Purpose The purpose of this bulletin is to provide information on the … the pay period in which the deduction should be canceled as the Effective Date and Deduction End Date. Cancellation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… for the 2021 CUNY Charitable Campaign will begin in paychecks dated January 14, 2021. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… to procure goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School … policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary … by purchasing items from government contracts and using the School’s tax exempt status. Fully comply with DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allCounty of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Roosevelt Fire District – Fire Station Project (2015M-163)
… of the state, distinct and separate from the Town of Hyde Park, Dutchess County, in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… May 31, 2014. Background The County of Oswego Industrial Development Agency is an independent public benefit … County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanClaryville Fire District – Budgeting Practices (2014M-59)
… Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement schedule, to help determine capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s … including personal, private and sensitive information such as bank account numbers. A breach notification policy has not …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Franklinville Joint Fire District – Claims Processing (2017M-141)
… Board of Fire Commissioners. General fund budgeted appropriations for 2017 total $349,000. Key Findings The … that the resolutions authorizing payment of claims contain sufficient information as to the number and dollar amounts of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Rockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Pine City Fire District No. 1 – Board Oversight (2017M-166)
… and reported and that District money was safeguarded for the period January 1, 2016 through July 14, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 total $153,040. Key Findings The Board did not … an annual audit. Revise the fuel policy to provide reimbursement based on actual expenditures or standard …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166