New York State provides dental insurance benefits to certain State employees and their dependents under a contract administered by the Department of Civil Service. The contractor, EmblemHealth, Inc., is reimbursed by the State for its actual costs under the contract. In audit report 2010-S-1, we found that the State overpaid the contractor by a total of $753,975 over the four years covered by our audit, because some of the contractor's costs were not properly accounted for. When we followed up with EmblemHealth officials, we found that they took significant actions to address the findings in our initial report.