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Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … Dentists (Report 2010-S-64). Background The Department of Health (Department) administers the State’s Medicaid … Determine extent of implementation of 5 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughReporting of Billboard Income (Follow-Up)
… implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was issued August 15, 2013, found that … in correcting each of the problems we identified in our initial audit. The five recommendations contained in that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followTown of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Town of Porter – Capital Projects (2013M-352)
… Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the capital …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … The purpose of our audit to evaluate the Courts financial operations for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the … The purpose of our audit was to examine the Clerks operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2013 through September 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of … The purpose of our audit was to evaluate the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Elevator Safety (Follow-Up)
… Objective To determine the extent of implementation of the nine … annually. In the City, certain elevators are not subject to inspections and testing by DOB or one of its contractors. … DOB authorized the New York City Housing Authority to perform elevator inspections and tests within its …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from … for such ambulatory surgery services. The overpayments happened because Department management failed to establish …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… four recommendations included in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State … hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 through April 30, 2009, Medicaid made potential overpayments totaling $9.2 million to …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followOutstanding Violations (Follow-Up)
… audit report, Outstanding Violations (Report 2010-N-5 ). Background Our initial report, issued on December 1, … As a result, some Class 1 violations remained open for as long as six months before the Department followed up … Department of Buildings: Outstanding Violations (2010-N-5) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCase Management (Follow-Up)
… ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … totaling over $48 million. As of City fiscal year 2025, case management providers are reimbursed based on a … According to DFTA officials, as of February 2025, there were 338 people on the case management and 475 on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followCollege Readiness (Follow-Up)
… occupations require education beyond a high school diploma—a college degree or advanced certificate … approximately 900,000 students at its more than 1,500 elementary, middle, and high schools (excludes charter … drop in proficiency in both English and Math between elementary school and middle school. For the students in our …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followUnified Court System Bulletin No. UCS-264
… increases will be applied for these bargaining units on or after November 2, 2017, and there will be no … salary increases will be applied for this bargaining unit on or after March 8, 2018, and there will be no retroactive … SR and SY Only October 2014: Employees who are Active or on an approved leave of absence, and in Bargaining Unit F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-264-retroactive-salary-increases-bargaining-units-sr-sy-and-s9Brooklyn: Economic Development and the State of Its Economy - February 2004
This report updates and expands upon our prior review of the Brooklyn economy, issued in 1999.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2004.pdfReporting of Tobacco Asset Securitization Corporations
The purpose of this bulletin is to amend our January 2001 bulletin entitled ‘Tobacco Settlement Payments’.
https://www.osc.ny.gov/files/local-government/publications/pdf/tobaccoup.pdf