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State Comptroller DiNapoli Releases Audits
… been issued. Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and … (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue … as required, increasing the risk of a shortened useful life or the need for more repairs. Also, there was no …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a post-secondary private … - students who drop out are also eligible for a tuition refund. Students in such schools are also eligible to have …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013XIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies on submitting Travel and Expense reimbursement … doing business with the State in a new capacity, unrelated to their State work, those payments should be paid through … The purpose of this section is to provide guidance to agencies on submitting Travel and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed … reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… million in improper payments, as follows: $11.8 million was paid for managed care premiums on behalf of Medicaid … comprehensive third-party health insurance; $2 million was paid for fee-for-service inpatient claims that should have been paid by managed care; $1.3 million was paid for newborn birth and maternity claims that …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… of the other key findings in the audit include: $2 million was paid for fee-for-service inpatient claims that should have been paid by managed care. $1.3 million was paid for newborn birth and maternity claims that … birth weights that increased reimbursements. $964,333 was paid for inpatient, pharmacy, referred ambulatory, and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year Social Security and/or … and/or Medicare tax deficiency and have since left the New York State payroll Background Employees who have … To inform agency payroll officers of the new procedure for how OSC will handle current year Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactAlternatives For Children – Compliance With the Reimbursable Cost Manual
… of $37,446 in expensed equipment that was not properly capitalized and depreciated; $35,956 in rent expenses for a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualMotor Vehicle Theft and Insurance Fraud Prevention Program
… Each of the four Annual Reports for the period 2018–2021 was issued late – the most recent one was due in February 2022 and issued in December 2023. Lacking … and $2,297 in overtime (of the $31,933 charged) that was incorrectly charged to the Program, including $1,912 that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Fiscal Officers of Counties, Cities, Towns and Villages Accounting Requirements Multi-Modal Projects will be … May 1998 Accounting Requirements and Program Information for …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and … The audit covered the expenses reported on PFLL’s CFR for the fiscal year ended June 30, 2015 and certain expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… services, such as home health care and nursing home care, for people who are chronically ill or disabled. For the year ended December 31, 2022, Medicaid paid MLTC plans $15.7 billion in premiums for 338,186 recipients enrolled in MLTC. The Department …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification … in our initial audit report Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… Clerk-Treasurer did not adequately perform her duties. As a result, during our audit period, the former Clerk-Treasurer … were significantly deficient; the CPA issued a disclaimer of opinion and we were unable to determine … did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the hospitals' actual purchase … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Overpayments of Claims for Selected Professional Services (Follow-Up)
… in our initial audit report, Overpayments of Claims for Selected Professional Services (Report 2010-S-73). … examined whether inappropriate Medicaid payments were made for selected providers who also received payments from Medicare. For the two year audit period ended December 31, 2011, we …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdf