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Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 91-50
… of Local Government Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; … Corporation are securities which may be deposited for the release of retained percentages held by the State … or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government …
https://www.osc.ny.gov/legal-opinions/opinion-91-50IX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash … agency any actions that can be taken to improve the cash management of their grants. OSC BSAO recognizes that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.1 Accounting for Federal Grants – IX. Federal Grants
… of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and procedures that follow: Provide guidance and establish … purpose of this chapter is to explain terminology policies and procedures used in connection with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewOverview – Membership and Enrollment
… with five years of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave … They can receive a refund of all contributions made to the Retirement System plus interest (the current interest … to join NYSLRS at the time of their initial employment. Learn more about your employees’ right to membership . Rev. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewComptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … $21,694 in her retirement funds from 2013 to 2015. The two Westchester County residents are charged with Grand Larceny … “We uncovered their unlawful behavior and worked with Westchester County District Attorney Scarpino to …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… generally held property tax levy growth to below 2 percent for the last few years." DiNapoli’s report examined local … Property tax collections are a significant revenue source for local governments, making up 43 percent of revenues in … alone levied nearly $23 billion in 2019 or 63 percent of all property taxes. Counties accounted for nearly $6 billion …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesCUNY Bulletin No. CU-757
… will receive $1,000 for waiving family coverage or $500 for waiving individual coverage on a semi-annual basis. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-757-city-university-new-york-cuny-health-benefits-buy-outInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… and make the appropriate adjustments to ICCD’s CFRs and reimbursement rates, as warranted. Work with ICCD officials …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Adirondack Helping Hands, Inc. (Adirondack) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. … rates set by SED. The reimbursement rates are based on financial information, including costs, that Adirondack …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualOverpayments of Certain Medicare Crossover Claims
… enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims … Under the system, providers submit medical claims for dual eligible individuals to Medicare. After Medicare …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsAccounts Receivable Collection and Reporting
… The Authority’s mission is to advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of renewable energy sources. … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… of: $366,842 in bonus payments to employees and contracted personnel that were not supported by formal performance … of Interest State Education Department: Bilingual SEIT, Inc. - Compliance With the Reimbursable Cost Manual … State Education Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … To determine if Medicaid made excessive payments for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five … information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program … entities and public authorities), however, may allow for dual Family coverage, whereby each employee has Family … organizations and members were paying excessively for dual Empire Plan Family coverage. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health … of the six recommendations included in our initial audit report Accuracy of Medicaid Eligibility Determined by NY …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followWindows Domain Administration and Management
… controls in place to ensure appropriate management and monitoring of its Active Directory environment. The audit … statewide IT strategic direction, directs IT policy, and delivers centralized IT products and services that support the mission of the State. ITS …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-management