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Medicaid Program – Improper Payments for Brand Name Drugs
… Objective To determine whether Medicaid made improper payments for … in Medicaid overpayments for brand name prescription drugs where generic drugs were available. Our review found: … 2021. These overpayments were for brand name drug claims where prescriptions allowed for generic substitutions and …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related … our audit pursuant to legislative mandates included in these statutes, which direct that the Comptroller and the … the Board ascertain the annual amount of expenses incurred in the administration of these Laws. Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid … Social Security, pensions and other sources to offset the cost of their nursing home care. This is referred to as net …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidSelected Employee Travel Expenses
… reviewed to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesExamination of Superstorm Sandy Expenses
As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the Division of Homeland and Security Services D
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Government-Wide Financial Data – 2021 Financial Condition Report
… when they are actually received or paid (cash basis). Each statement breaks down the activities of State government into … that are partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; … program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) were … reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were allowable …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… qualify for both Medicare and Medicaid are referred to as "dual eligibles." For dual eligible recipients, Medicare is generally the primary … because they provide health care to an underserved area or population. Key Findings The Department overpaid providers …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… purposes. The Supervisor has ignored and not complied with State laws and requirements. For example, the Supervisor has …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Best Practices – Information Technology Contingency Planning
… the organization should have a written agreement with the vendor that clearly describes the expectations for … issued a Records Advisory entitled Using a Data Storage Vendor 1 that describes what should be included in a data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program … for these services through rates set by SED. The reimbursement rates are based on financial information, … MIM reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, … (RCM) requirements. For the reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its … counties Key Findings For the reporting year ended June 30, 2016, we identified $166,676 in reported costs that did …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… and reliability of these analyses. Accurate laboratory test results are essential to health assessment and disease or … method/technology refers to the kind of assessment used to test for an analyte. Currently, ELAP grants certification to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… July 1, 2014 through June 30, 2019. About the Program The State’s Medicaid program is administered by the Department of … drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure … drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims on the basis …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsTown of Java – Water Accountability (2013M-338)
… customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of Environmental Conservation (DEC) on …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Wyoming County Industrial Development Agency – Project Management (2015M-62)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectExtra-Classroom Activity (2015-MR-5)
… through May 8, 2015. Background Extra-classroom activity funds are defined by the New York State Education Department as "funds raised other than by taxation or through charges of a … body or any subdivision thereof." Extra-classroom activity funds are those operated by and for the students. Students …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5