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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.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.pdfNYSHIP: 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.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.xlsxEmpire 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.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.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71)
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71.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.xlsxAccounting 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.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.pdfOverpayments for Services Also Covered By Medicare Part B (Follow-Up) (2015-F-4), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f4-response.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.pdfWho Has Been Hurt by the Recession in New York State?, February 2010
The current recession has had a significant impact on New York State’s residents
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-recession-nys-2010_0.pdfLetter of Authorization and Fee Agreement
All Location Service Providers must submit claims by mail. You’ll need to provide an agreement that is signed by the owner and witnessed and acknowledged by a n
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/authorization-fee-agreement.pdfOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… Comptroller Thomas DiNapoli's Communications Director Jennifer Freeman made the following statement today: "It's … State Comptroller Thomas DiNapolis Communications Director Jennifer Freeman made the following statement today …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… conflict of interest review of the New York State Common Retirement Fund (Fund) that commended the Fund for its strong … future consequences. “Since taking office, I have sought to establish our state’s pension fund as a leader in …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… ). Background The Transit Adjudication Bureau (TAB) is an administrative tribunal that provides a forum for … a weapon). Fees and interest are added if the summons is not satisfied in a timely manner. From September 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and … of financial reporting by contracted providers can result in waste of needed funds for supportive housing,” DiNapoli … a transitional living community for mentally ill homeless women. DOHMH’s payments to CUCS are based on the provider’s …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-million