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Opinion 98-11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … Law, §925 relates to real property tax payments made by mail and provides that, notwithstanding any contrary … 88-61, p 121, discussing whether certified and registered mail receipts, and certificates of mailing can be used to …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Operational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State … the procurement contracting processes. Points of emphasis on this area are that these contractors must be customers … please see the Office of the State Comptroller Guide to Financial Operations and the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Agencies Bulletin No. 872
… for checking the Retirement Plan checkbox in Box 13 of the Form W-2 Wage and Tax Statement. Background In accordance … PayServ does not contain information for all public pensions (i.e. local government) so OSC is unable to identify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2DiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly announced the son … state pensioner pleaded guilty today to identity theft in connection with his theft of nearly $80,000 in pension …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesAbout the Record of Activities – Reporting Elected and Appointed Officials
… if an elected or appointed official refuses to submit an ROA? It’s been more than 180 days since the official took … hours worked. Would they still be required to complete an ROA? One of our appointed officials does not have a term of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools … include regularly contacting all retirees by phone or mail to obtain updates of their contact and eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may have realized $10,107 in additional Medicaid … Medicaid claim procedures or provide supervision over the Medicaid claiming process. Did not take steps to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Albany County) Auditors commended the town justices for establishing strong internal controls over court … billed, collected, recorded and deposited. The duties for billing, collecting and recording payments are not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s … Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOpinion 89-7
… of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town board may not pay the members of the … required by the consent order. March 15, 1989 Richard E. Tompkins, Supervisor Town of Ashland … Whether a town is …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Accounts Payable Advisory No. 71
… Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form … 1099-MISC. OSC populated 1099-MISC and 1099-NEC forms for tax year 2020 using the withholding data provided by … the SFS will contact Bulkload agencies to discuss a plan for transitioning their systems to send SFS the new …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The … plans (Plans) also offer supplemental insurance benefits for services that are not covered by original Medicare (e.g., … dental services). Plans reimburse health care providers for services provided to enrollees. Generally, Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesOverpayments to Cabrini Medical Center (Follow-Up)
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … claims to Medicaid. In these instances, the original claim was correct and should not have been adjusted and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followUnclaimed Funds Survey
… a technical issue or have a question related to your claim, please contact us . … We welcome your comments …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyChemung County Probation Department – Collections and Disbursements (2016M-10)
… Department’s collections and disbursements processes for the period January 1, 2014 through September 18, 2015. … probationers in the community and is the designated agency for the collection of court-ordered restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… whether the Department of Health (Department) paid for claims in violation of federal and State regulations that … require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2020, New York’s …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingChange in Payroll Deductions for Service Credit Purchase (RS5526)
To change the service credit purchase amount that is being deducted from your earnings by your employer, members use form RS5526.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5526.pdfState Agencies Bulletin No. 1264
… Internal Revenue Service (IRS) notices 2800C (Lock-in Letter), 2808C (Lock-in Modification Letter) and 2809C (Lock-In Release Letter). Affected Employees Employees who are issued an IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1264-new-procedure-processing-internal-revenue-service-irs-issued-lock