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Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… The objective of our initial audit report, issued on August 19, 2022, was to determine whether MCOs made …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followCUNY Bulletin No. CU-767
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCity of Yonkers – Budget Review (B23-6-6)
… fund balance, one-time State funding, and sale of property, to balance its budget. The City could face a total … year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given property to reduce its …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority … provisions of the Law and is subject to the rules of the NYC Municipal Civil Service Commission . As such, Transit … The resulting eligibility lists are provided to the NYC Department of Citywide Administrative Services (DCAS), …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOversight of Construction Management Contracts (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Construction … a range of capital projects to improve these sites. In an effort to better ensure certain capital projects are … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOpinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … Association (use of tax moneys to pay debts incurred in the operation of a volunteer's business) WORDS AND PHRASES … foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer firefighter's business if the …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followState Agencies Bulletin No. 734
… of the Laws of 2007 which implements the agreement between New York State and Council 82 provided for salary increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Opinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Justice Courts (payment of fees … Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE COMPTROLLER -- Justice Court Fund … by the Thruway Authority, even if the case results in a default judgment. You ask whether a town or village is …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- Fire Protection (cooperation … of real property, or on the basis of the amount of services rendered or to be rendered, or benefits received or …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 96-24
… -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements in fire … annual fire district budget an amount to be paid into a capital reserve fund established for the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … or she does not have any of the powers and duties listed in General Municipal Law §801 in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… of implementation of the two recommendations included in our original report, Violations of Law, Conflicts of … with State laws relating to ethics and procurement. In that report, we cited ethical violations regarding … vendors for annual picnics and parties, which resulted in his staff improperly attending these events free of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil Transportation … Approximately 2.3 million children are transported to school daily across the State, with one third riding School … training to school bus drivers, monitors, and attendants. Our initial audit report, covering the period July 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military … required to establish and maintain an internal audit function. Under the terms of a Master Cooperative Agreement … In addition, DMNA did not maintain an internal audit function, despite the requirement that it do so. We also …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… 2.A – Expense Report Mandatory Header Fields of this Chapter for additional information. The SFS also prevents an … State by an Employee - Using a Due to State Offset of this Chapter for additional information. Some employees use a … See Section 2.C – Expense Report Certification of this Chapter for more information on the use of proxies. Process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overview