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Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up) (2020-F-29)
To assess the extent of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20f29.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4)
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2021-22.xlsxNYSHIP: Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32)
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32.pdfPublic Authorities by the Numbers: New York State Urban Development Corporation, October 2010
The growth in the number, cost and influence of public authorities has necessitated increased oversight and disclosure of their activities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/udc-by-the-numbers-2010.pdfMedicaid Program - Improper Fee-for-Service Payments for Services Covered by Managed Care (2017-S-74)
To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care plans. Our audit covered ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s74.pdfUnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82)
To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were not distinct and independent from other se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s82.pdfEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31)
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31.pdfAccounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdfSales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
Sales Tax Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21
https://www.osc.ny.gov/files/local-government/data/excel/distressed-provider-assistance-proportional-share-2020-21.xlsxExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… growth and at the same time improve its most sustainable form of revenue: fares from increased ridership. Adjusting … service to identify cost savings is often made in the form of reductions to service. However, as an example, the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaWall Street Bonuses Rose In 2012
… City securities industry employees are forecast to rise by 8 percent to $20 billion during this year’s bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. “Wall Street is … reforms are changing the way the industry does business by requiring larger reserves, limiting proprietary trading …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Claims for Deceased Owners and Estates
… you need to provide: proof of ownership of the funds by the deceased individual, proof of your entitlement to … had a will determine the type of representative appointed by the court (as well as the letters certifying the … representative for the estate, they may submit a claim by providing a copy of the owner's death certificate and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesDiNapoli Honors Hispanic Leaders
… for their contributions and leadership, including: Dr. Sarah Brewster, chief director of Services and Operations of … Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… Local government sales tax collections grew by 21.1%, or $901 million, in the first quarter of 2022 … period last year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Collections … nearly $5.2 billion, with growth at least partially driven by inflation, which hit a 40-year-high in March. “Local sales …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022X.4.D Location – X. Guide to Vendor/Customer Management
… of the Vendor Record contains payment values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System (MAINCHECK, MAINEPAY, LOC01, LOC02…), the location description entered by the vendor, the physical and email ordering address for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationDirect Deposit for New State Employees
… Legislative Program Legislative Session 2021-2022: Direct Deposit for New State Employees – Signed into law on …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… $69 million for health care services fully covered by the Essential Plan; Up to $14.1 million for health care services covered by the Essential Plan under certain circumstances and/or up …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and