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State Agencies Bulletin No. 2200
… Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2024, through December 31, 2024. OSC Actions: OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2311
… Security Wage Base Limit Contribution Limits on Pension/Retirement Plans Qualified Transportation and Parking Fringe … information. New York Tax Withholding Rates 2025 New York State, New York City and Yonkers withholding tax tables remain unchanged from 2024. New York State, New York City, and Yonkers Withholding Allowance The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Overpayments for Services Also Covered By Medicare Part B (Follow-Up) (2015-F-4)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f4.pdfImproper Payments to a Physical Therapist (Follow-Up)
… of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for the elderly and disabled. Individuals enrolled in both … “dual-eligible.” Medicare is generally the primary payer for medical services provided to dual-eligible people. As the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followMedicare Part D – Federal Prescription Drug Benefits Program
This bulletin highlights the Medicare Part D Federal prescription drug benefits program and provides appropriate accounting guidance for Federal subsidies recei
https://www.osc.ny.gov/files/local-government/publications/pdf/medicared.pdfWillsboro Central School District – Student State Aid (2023M-119)
… District (District) officials properly claimed State aid for special education students who received services in … and provide oversight to ensure State aid claims for reimbursement are accurately prepared and submitted in a … all unclaimed State aid and submit any eligible claims for reimbursement. Review all ineligible aid claimed and make …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119State Agencies Bulletin No. 1280
… of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code … benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. Affected … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Empire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … agreements with hospitals contain language limiting the reimbursement of special items. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an … to BFS for its preschool special education services using reimbursement rates set by SED; the State, in turn, … education tuition that the counties pay. SED sets the reimbursement rates based on financial information, including …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Objective To determine whether Medicaid made improper payments on behalf of recipients with Department of … coverage. Key Recommendations Review the $93.7 million in improper payments and make recoveries as appropriate. … claim payments. … To determine whether Medicaid made improper payments on behalf of recipients with Department of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… Key Findings The audit identified over $22 million in improper Medicaid payments, as follows: $11.5 million was … As a result of the audit, about $9.9 million of the improper payments had been recovered by the end of the audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Medicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… Key Findings The audit identified over $20.6 million in improper Medicaid payments, as follows: $12.2 million was … care. As a result of the audit, about $7.4 million of the improper payments was recovered. We also identified three …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care. The audit covered … hospitals, MCOs reimburse the hospitals. The Centers for Medicare & Medicaid Services (CMS) defines outpatient care …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesState Agencies Bulletin No. 919
… the FICA status would be updated for employees beginning or ending military stipend beginning in Pay Periods 9L and … raise is paid in the employee’s regular position. Or, this may occur when a retroactive increase in military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendCity of Amsterdam – Budget Review (B24-5-5)
… an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … the City’s estimates for its share of Social Security and Medicare taxes have been underestimated by $65,874. The …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5DiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… than 46 states on a per capita basis. Medicaid makes up almost half of all federal spending for such grants; New …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … would have reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s … by law. The Town paid $203,848 in health insurance premiums to nine officials and employees and $30,751 to four …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOversight of Smart Schools Bond Act Funds
… that school districts have appropriately utilized them for their intended purpose. The audit covers the period April … Review Board, districts may begin to submit requests for reimbursement of expenses related to purchases or projects in … or items, and complied with the other requirements for reimbursement. The ten districts we sampled utilized Act …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… contracts to ensure provider claims do not include State reimbursement for depreciation expenses. The audit covered the period … budget for or claim any type of depreciation expense for reimbursement. OASAS’ oversight responsibility includes …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses