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UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, UnitedHealthcare Insurance … a vaccine) that is administered by a health care provider in a physician’s office or other outpatient clinical setting. … through December 2021. We identified over $5.5 million in actual and potential overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… performed a procedure that was distinct or independent from another procedure that was performed on the same day for … modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. In our initial …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… and half-day Special Classes, full-day Special Class in an Integrated Setting, and Special Education Itinerant … for services under these programs are based on fixed fees. In addition, ICLC operated a day care program and a Department of Health-funded Early Intervention program. In 2011, the State University of New York Downstate Medical …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followFood Safety Monitoring (Follow-Up)
… monitors the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the demands of its inspection frequency schedule, and identified instances of both existing and new …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health (NYSOH) is the online health plan … report Accuracy of Medicaid Eligibility Determined by NY State of Health Report 2019S43 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73 ). About the Program The New York … occupational, and speech therapy services as well as prescription drugs. When these services are rendered to … initial audit report Overpayments for Therapy Services and Prescription Drugs Covered by Medicare Report 2016S73 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… January 2019 through December 2019 and select expenses from 2020. Overall, the audit found that OTDA was not …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless … is one of the largest providers of homeless services in Onondaga County with a 192-bed capacity for emergency shelter services. In order to effectively evaluate whether costs are eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program … and Accounting System (NYBEAS), the system of record for member enrollment and eligibility information. Civil … in our initial audit report Payments by CVS Health for Pharmacy Services for Ineligible Members Report 2020S17 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… with the base order of 92 cars funded by $354.8 million from the 2010-2014 Capital Program. The optional order of 110 cars was funded for $368.8 million from the 2015-2019 Capital Program. The objective of our … Specifically, the audit found that the contractor was behind schedule in the delivery of the 92 base cars by almost …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The … Medicaid managed care premium rates, which are based, in part, on the allowable administrative costs of managed …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … receipts were collected deposited recorded and remitted in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, … activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 percent of the … 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Montauk Fire District – Board Oversight (2024M-117)
… and reports were maintained and/or audited to comply with statutory requirements. Key Findings The Board did not … records and reports were maintained and audited to comply with statutory requirements. As a result, the Board … Board. The District’s LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… All public benefit corporations (PBC's) determined, in accordance with provisions of GASB Codification Section … to be included within the entity will be reported upon in the financial statements under the caption, "Public … UDC began conducting business under the assumed business name “Empire State Development” which it shares with the Job …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporations