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XII.5.K Federally Reportable Payments – XII. Expenditures
… payments subject to federal reporting, including payments for legal settlements, judgments, and awards. Determining … exceptions to this rule require federal reporting for: All medical/healthcare services, except services from … or extended care facilities All attorney services except for real estate transactions. What is the payment for? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… for violations of NYC Transit rules such as fare evasion ($100), graffiti or scratchiti ($75) and littering ($50). It …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District District maximized Medicaid reimbursements by claiming all eligible Medicaid services provided
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… are made to the federal tax code," DiNapoli said. "There is a distinct possibility that President Trump's plan will … itemized deductions. As of 2017, the standard deduction is $12,700 for married, joint filers; $9,350 for heads of … itemize their deductions if the new standard deduction is higher than their potential itemization. Taxes for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersOpinion 89-17
… fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys from a … claim. At the time the opinion was rendered, subdivisions (1) and (3) of section 3651 required voter approval to … Chapter 588 of the Laws of 1988, effective on September 1, 1988, adds new subdivisions (1-a) and (3-a) to Education …
https://www.osc.ny.gov/legal-opinions/opinion-89-17CUNY Bulletin No. CU-873
… Report to inactive individuals who are 62 or older in the calendar year and active employees with a New York Retiree … report will be submitted to SSA after the close of the 2026 tax year. It is important that agencies ensure that RET …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-873-implementation-city-university-new-york-cuny-collegeVillage of Sagaponack – Claims Processing (2017M-124)
… 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of approximately 310. … $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ out-of-pocket … on claims submitted to United by Orthopedic Associates of Long Island, LLP (Orthopedic Associates), a non-participating provider located in Long Island, New York. During the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOversight of Housing Discrimination Complaints
… to CCHR’s case records, from July 1, 2019 through July 31, 2024, CCHR received 51,702 housing discrimination inquiries. … had been canceled. According to Dynamics, as of July 31, 2024, 474 of these inquiries had been filed as complaints. … by CCHR during the period July 1, 2019 through July 31, 2024, determinations 1 averaged more than 2 years after …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. … LDC was able to substantiate only $4,284.09 in expenses under the contract. As a result, we rejected a LDC’s claim … as appropriate. Ensure future requests for payment under contract M050231 are supported by sufficient, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcBorrowing Against Your Contributions – State Police Plan
… could result in significant tax consequences for you. You do not make the required payments on your loan at least once every three months or do not complete repayment within five years from the date the …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0East Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Operational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
The state Department of Health DOH overpaid managed care organizations nearly $19 million for the state fiscal year 201415 in part because of a flaw in how it calculated premiums according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Purpose To determine whether the Department of Health established adequate controls over inpatient claims for recipients who were transferred between merged or … 2009 through June 30, 2014. Background The Department of Health (Department) administers the State’s Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire … claim. Our audit focused on claims submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating provider located in … To determine whether Eastern Orange Ambulatory Surgery Center LLC waived Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerLabor Investigations in New York City
… such as wage theft, minimum wage violations, and child labor violations, have increased in the wake of the … Labor (Department) reported a sharp increase – of 68% – in child labor law violations in New York in 2022 compared with … related to minimum wage, overtime, hours of work, child labor, and payment of wages and wage supplements (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… June 30, 2014. Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 … audit process. A Board member has a prohibited interest in Town contracts. Key Recommendations Ensure that deliberate and thorough audits are conducted and that each claim approved is properly supported by original invoices, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists