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Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The Institutes of Applied Human … served 80 students. For the fiscal year ended June 30, 2013, Institutes reported about $2.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. These reimbursement rates are based on … vehicle and equipment costs, $25,644 in ineligible interest expense, $3,798 in unnecessary contracted services, … costs. In addition, Whispering Pines did not disclose non-interest-bearing advances to its Director that should have …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… Thomas P. DiNapoli today announced the introduction of a legislative proposal aimed at helping local governments across New York improve their long-term budget planning. The bill would provide reimbursement from … advisors to assist in the development of multi-year budget plans. “Long-term budget planning is vital to the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingForms and Resources – Reporting Elected and Appointed Officials
Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you correctly report elected and appointed officials to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesFire Safety (2015-MS-1)
… December 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… Purpose To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals and to determine if payments … To determine whether Empire BlueCross BlueShield Empire paid claims for special …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … primary residence and the total household income must be $500,000 or less) and the school district where the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… it operated: Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day (collectively referred to as the Programs). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… disenrolled (when a member is disenrolled from NYBEAS after the date eligibility ended). For contracts that do not … that occurred either before a member was enrolled or after United was notified the member was disenrolled ($1.1 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… who approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on itemization requirements. If the claim is for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … the period July 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special … with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil … CVS Health to administer the Empire Plan’s prescription drug program for the period from January 1, 2014 through … CVS Health was required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCity of Amsterdam – Budget Review (B25-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2025-26 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Empire BlueCross – Overpayments for Physician-Administered Drugs
… incorrectly processed by Empire whereby Empire paid the full price even though the facility billed $0.01 (no-cost); …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its … To determine whether the costs reported by the School for Language and Communication Development on its …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) were properly calculated, adequately documented, and … (RCM). The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background … costs, that Kinderwise reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on Bilingual’s CFR for the fiscal year ended June 30, 2015 and included certain expenses claimed on its CFRs for the two … with disabilities who are between the ages of three and five years. During the 2014-15 school year, Bilingual …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… including $13,116 in charitable donations, $9,741 in parking garage costs for the Executive Director’s privately …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr