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Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit … issued on April 18, 2012, examined whether the Department of Health (Department) made premium payments to Medicaid … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (2011-S-42). Background The New … other hospitals do not have such limitations. From April 1, 2011 to June 30, 2011, Empire paid over $31 million for … As a result, Empire made a net overpayment of $119,141 on 33 claims. Key Finding Empire officials made considerable …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughOpinion 95-3
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of … 1210(a),(b), (c), 1223, 1224(b), (k), 1262(a), (c), (d): In the absence of any applicable special law, when a county … tax on the types of transactions taxed by the city imposed in the area of the county outside the city must be allocated …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 2004-1
… AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- … Ambulance Services (imposition of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW … TOWN LAW §176: A fire district may not impose fees for emergency rescue services provided by an emergency rescue and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… may be submitted online by navigating to General Ledger > Journals > Journal Entry > Create/Update Journal Entries > …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… that Credit Recovery Programs (CRPs) aligned with the Learning Standards. However, the Department’s current measure … Department expectations for demonstrating alignment with Learning Standards would provide better assurance that online … Ensure that all CRP courses are aligned with the Learning Standards to ensure adequacy of education and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… of minority- and women-owned business enterprises in their contracts. The agencies and authorities are supposed … target at 28.92 percent. DASNY set an annual goal in each of the four fiscal years 2011-12 through 2014-15, … 2012, it paid MWBEs $200.3 million out of $864.9 million in total contract payments, for a MWBE participation rate of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July … Bay, Nassau County. The District operates five schools and has approximately 3,025 students. Projected expenditures … duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… data show student performance dropped significantly in 2022 from 2019, with New York experiencing even greater declines than the nation in fourth grade math and reading. New York’s largest drops were in fourth grade math, with declines in average test scores …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryFire Prevention, Safety and Control
… safety practices, spurred on by recommendations from a grand jury investigation and recommendations from reviews conducted by the Fire Safety Panel of State and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlAdministrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing remotely in a virtual meeting room. The Hearing Administration staff … or be represented by an attorney licensed to practice law in the state of New York . You must prove you are entitled to …
https://www.osc.ny.gov/retirement/members/administrative-hearingsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a population of approximately … an assistant Court clerk. The Justices collected $565,801 in fines, fees and surcharges during the audit scope period. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Oswego County – Court and Trust Funds (2022-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Property Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfMaximum Reportable Days – Legacy Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… selected 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see … Auditors found 15% of the sampled assets were not included in the districts’ inventories. From the inventory records … damaged. Auditors found computers and other items stored in unlocked rooms, hallways or in areas at risk of, or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentOrdinary Disability (Section 362) – Career Plan
Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Ordinary Death Benefit
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362