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Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesSchedule of Card Fees
List of all fees for New York State Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/fee-schedule.pdfOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are … and reviewed. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials … which is governed by an elected seven-member Board of Education, has approximately 1,200 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraEast Bloomfield Fire District – Financial Operations (2017M-154)
… Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. … procedures to ensure that District personnel comply with the procurement policy. Develop and adopt policies for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Monroe 2Orleans Board of Cooperative Educational Services Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334How to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewState Agencies Bulletin No. 1037
… 1341 as explained in IRS Publication 525, the repayment of wages in the current year that were originally overpaid in a prior year can not reduce the tax liability of the current year. The Federal, Social Security, Medicare, … and Local taxable wages cannot be reduced by the amount of this repayment for the purposes of determining tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely … stress before the pandemic hit,” DiNapoli said. “Some of that pressure could be alleviated with federal stimulus funds and the restoration of state aid, but the full extent of the pandemic’s impact on …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressThree Indicted in Multi-State Prescription Fraud Ring
… Jersey, have been arrested on an indictment charging them with healthcare fraud, healthcare fraud conspiracy, and … 2023 and October 2024, White and Otero provided Washington with the names, dates of birth, and Medicaid identification … system on multiple levels, across several states. Working with our law enforcement partners, we have stopped this …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringState Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … paid in excess of their authorized salaries. Six of the 26 PTEs reviewed did not maintain time sheets. Town of Lisle … period totaling approximately $94,000. A loader, which is seven years beyond its usable life, accounted for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… New York City (local districts). Annual Medicaid payments for the Medicare buy-in program total approximately $1.3 … Our initial audit report, which was issued on October 26, 2012, determined that, from March 2006 through February … 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. We …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followUnified Court System Bulletin No. UCS-174
… revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … as timely as possible. Due to the increased frequency of retroactive transactions with an effective date greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesYork College – Time and Attendance Practices for Public Safety Staff
… determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance that they worked the hours for which they were compensated. The audit covered … determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including … 2021, amended Executive Order 26 and increased the number of languages that vital documents were to be translated into …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill individuals, with a focus on easing symptoms rather than treating the … elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization assumes …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careAdministration of the Contract With the Postgraduate Center for Mental Health
… To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services … To determine whether the Office of Mental Health OMH is effectively administering its Supportive Housing Contract …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10