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State Agencies Bulletin No. 2200
… New York City, and Yonkers withholding allowance remains at $1,000. Additional Withholding Adjustment for Nonresident … with middle digits of (the fourth and fifth positions) “70”, “71”, “72”, “73”, “74”, “75”, “76”, “77”, “78”, “79”, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024State Agencies Bulletin No. 2311
… New York City, and Yonkers withholding allowance remains at $1,000. Additional Withholding Adjustment for Nonresident … use of an employer provided vehicle has increased to 70.0 cents per mile in 2025. ITIN Renewal/Expiration: Unused … with middle digits of (the fourth and fifth positions) “70, “71, “72, “73, “74, “75, “76, “77, “78, “79, “80, “81, …
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
… Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using reimbursement rates set by SED; the State, in turn, … counties 59.5 percent of the preschool special education tuition that the counties pay. SED sets the reimbursement …
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
… ten school districts in Monroe County. Monroe County pays tuition to RCN for its preschool special education services using reimbursement rates set by SED; the State, in turn, … the county 59.5 percent of the preschool special education tuition it pays. SED sets the reimbursement rates based on …
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
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended March 31, … as follows: $12.2 million was paid for managed care premiums on behalf of Medicaid recipients who had other …
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
… and Texas. New York provided $19.9 billion more in tax revenue than it received in return from the federal … report, New York contributed $10,896 per capita in tax revenue to the federal budget, nearly a third more than … that are essential to New Yorkers, as well as calls for tax policy changes that could affect the state in significant …
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