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DiNapoli Appoints Top Retirement System Staff
… policy efforts. She graduated from Cornell University’s School of Industrial and Labor Relations with a Bachelor of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… to children with developmental disabilities from 38 school districts in three counties in western New York. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… whether Empire BlueCross BlueShield's (Empire) payments for certain special items were reasonable in relation to the … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program … and Accounting System (NYBEAS), the system of record for member enrollment and eligibility information. Civil …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” … today covered 17 cities with fiscal year ends ranging from March 31, 2014 through July 31, 2014. This list …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special Education … children between the ages of three and five years residing in New York City and Nassau and Suffolk counties. During the … Therapy taught 284 students through services rendered in the students’ homes, schools, or neighborhood community …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualVillage of Endicott -- Budget Review (B17-4-7)
… Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Introduction to IT Governance – Information Technology Governance
… the data they hold are valuable and need to be protected from unauthorized, inappropriate and wasteful use. Protecting … for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceElmont Public Library – Board Oversight and Professional Services (2014M-060)
… the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Report 2017-S-34 ). About the … NYSHIP. Civil Service contracted with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire Plan. Evaluation and Management (E/M) billing codes are divided into broad categories, such as …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Objective To determine whether Empire BlueCross properly paid hospital claims for … period January 1, 2014 through June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special … day (Program), and provided these services to 18 children from nine school districts located in Washington and Essex …
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
… documented vehicle expenses, $1,362 in excess audit and legal costs, $805 in working capital interest, $570 in …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… in reimbursable costs for its Special Education Itinerant Teacher Program (Program), and provided these services to 18 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueDiNapoli: Tax Cap Set at 2% in 2023
… increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … implemented and more than triple the 2.3% inflation factor from the prior year. Chart Allowable Tax Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Holley Central School District - Procurement (2019M-7)
… written procurement policy. Ensure purchases are made in accordance with the written procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Averill Park Central School District - Payroll (2018M-255)
… was not using payroll change reports as part of the payroll certification process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255