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The Norman Howard School – Compliance With the Reimbursable Cost Manual
… 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained in the CFR it files with the New York State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualLocation Service Providers
… .txt file. Once downloaded, you can import the data to the application of your choice. The file is updated quarterly. … the disclosure of amounts or the taxpayer identification (social security) number associated with an item. …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… the state’s Medicaid program, made at least $6.6 million in improper and questionable payments to ineligible providers … over a four-year period, including almost $60,000 in payments to pharmacies for medications that were … public health dollars and are costing taxpayers millions in questionable payments,” DiNapoli said. “My office will …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… and 8% nationally. In comparison, overall unemployment is currently 5.6% in New York City, and 3.4% in the nation. … be stifled even further,” DiNapoli said. “The recovery is much slower for young workers in New York City when … 24% of young men in the city remain unemployed. This is significantly higher than across other groups, the rest of …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentOpinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not … whether it is required to accept the higher of two offers made. You also ask whether the village must conduct a public … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy … enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid services their recipients require, … have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or Medicare Part …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only for official State business, and OPWDD’s Fleet Management Policy (Policy) …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followSelected Management and Operations Practices (Follow-Up)
… of implementation of the 12 recommendations included in our initial report, Selected Management and Operations … New York State jobs and agree to make capital investments in their businesses in accordance with legislative guidelines. RNY makes … of implementation of the 12 recommendations included in our initial report Selected Management and Operations …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followThe 80/20 Housing Program (Follow-Up)
… the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program ( … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive … Tax Law. As of September 27, 2018, 93 developments, mostly in Manhattan, were occupied and had allocated 20 percent of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followOpinion 89-19
… Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; SOCIAL SERVICES LAW, §61: A county … fees prescribed by section 8022 of Civil Practice Law and Rules (CPLR) in connection with the filing of a record on a … fees prescribed by section 8022 of Civil Practice Law and Rules CPLR in connection with the filing of a record on a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Town of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Infrastructure Inspection and Maintenance (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Infrastructure Inspection and … number of them – some over many years, some not at all. In addition, the report concluded a risk existed that critical structures most in need of repair were not given priority, as the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followAccountability for Traffic Ticket Surcharges
… assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus (TVBs). The audit covered the … July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of 200,000 or …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation (Department) charged and collected the … The Department is responsible for regulating the movement of oversize and overweight vehicles and loads on the State … highway safety and protect the integrity and reliability of roads and bridges. A special hauling permit is generally …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesLewis County – Court and Trust Funds (2024-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Steuben County – Court and Trust Funds (2024-C&T-4)
… are performed, that all money deemed abandoned property is paid to the State Comptroller and Court-ordered money is reconciled monthly. The County Clerk should maintain a … of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… York households lacking access, 13.8 percent, is nearly on par with the national average of 13.6 percent. 14 New York … Policy, Penn State University, available at https://par.nsf.gov/servlets/purl/10061643 . 3 OpenVault, Broadband … al, “Broadband 2021,” op. cit, pg. 5, available at https://par.nsf.gov/servlets/purl/10061643 . 13 U.S. Census Bureau, …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfAccessibility for People With Disabilities
… Access to parks and historic sites within the State is important for all citizens including those with a … of Parks, Recreation and Historic Preservation (Parks) is responsible for the operation and stewardship of the … Office officials were generally committed to making each site as accessible as possible within the constraints of the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilities