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Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … Medicaid services their recipients require, which includes pharmacy services. Many recipients have other third-party … audit period, HMS’ third-party liability recoveries on MCO pharmacy payments totaled about $118 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsRochester City School District – Budget Review (B20-2-5)
… City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is located in … provide a similar independent review of the District’s 2020-21 proposed budget. Future reviews will be completed by … from the District on April 23, 2020 which the Board accepted and resolved effective May 18, 2020. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases Municipal Audits
… appropriations and expenditures has increased from 5.9 percent in 2014-15 to 30.9 percent in 2016-17. The board's budgeting practices …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Ensuring Integrity in New York State Medicaid, April 2015
Medicaid provides health insurance coverage to more than 6 million New Yorkers and is projected to cost a total of $62 billion from federal, State and local sou
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15d1.pdfState Agencies Bulletin No. 1043
… the total Earned Income Credit payments. Box 10 Dependent Care Benefits The amount in this box is the total dependent care benefit. Box 12 Codes (Elected deferrals, certain … NY -- New York IL -- Illinois DC -- District of Columbia VA -- Virginia CA -- California FL -- Florida GA -- Georgia …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… table below lists the handling codes available and when Business Units can use them. Process and Document … paying a Pitney Bowes Reserve Account (see Section 6.Z – Processing Payments for the USPS and Related Postal Services ) of this Chapter. Conference registration when the check must accompany registration …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeCity of Niagara Falls – Financial Condition (2017M-170)
… condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in … 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170DiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The securities … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostReport on the State Fiscal Year 2018-19 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2018
Unexpectedly high personal income tax receipts and other factors resulted in a positive end to the State's last fiscal year with a General Fund balance of $9.4B
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2018-19.pdfDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… rightful owners without requiring them to fill out a claim form. If OUF can confirm the identity and mailing address of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… state's Environmental Protection Fund," DiNapoli said. "My auditors found the state Department of Taxation and Finance's oversight over the program can be improved so environmental programs … plus certain penalties for violations of the deposit law go to the Environmental Protection Fund (EPF), with most of …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billNational Directory of New Hires Data Security
… Assistance (Office) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. Two such … of New Hires (Directory) data provided by the Office of Child Support Enforcement (Child Support Enforcement), a …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCity of Amsterdam - Budget Review (B22-5-3)
… June 30, 2018. Local Finance Law Section 10.10(d) requires all municipalities that have been authorized to issue … fiscal year. Key Findings City officials did not implement all recommendations in our previous budget review letter when …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3State Comptroller DiNapoli Releases Municipal Audits
… completed audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , … of the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … To determine the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followComptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling … verify that the school received the awarded New York State Office of General Services contract pricing for goods …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0State Police Bulletin No. SP-189
… Purpose To inform the agency of OSC’s automatic processing and provide instructions for payments not processed … of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers … implements the 2018-2023 Agreement between New York State and the Police Benevolent Association and provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Comptroller DiNapoli Releases Audits
… issued. Metropolitan Transportation Authority – New York City Transit: Risk Assessment and Implementation of Measures … (United) to administer the Medical/Surgical Program of the Empire Plan, which covers a range of services, including … drugs, which are also covered under the Empire Plan’s separate Prescription Drug Program. A …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… for recording cash and other financial resources, which are segregated for the purpose of carrying on specific … have been assigned to Funds to establish which Funds are classified as STIP eligible, what Business Unit is the … after logging in with your SFS user ID and password. There are two Statewide Fund Reporting Trees on the SFS Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingSelected Aspects of the Migrant Education Program
… – is a migratory agricultural worker or fisher, and who has moved between school districts within the past three … reach challenging academic standards and graduate with a high school diploma (or its equivalency), and/or participate in life skills as well as career education services and, to the extent practicable, successfully …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-program