Search
Opinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Brownfield Cleanup Program
… through incentives including technical assistance, tax credits, and liability relief to assist developers in cleanup … into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under … owners receive an added benefit of being able to claim tax credits for remediation when it’s completed. Based on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programHomeless Outreach Program at the Metro-North Railroad
… Grand Central Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New York [Manhattan], … and Westchester) and two counties in Connecticut (New Haven and Fairfield). The presence of the homeless at …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… in excess of permitted limits; and $360,651 was paid for clinic and inpatient claims; $357,020 was paid for drugs … comprehensive TPHI, about $5.7 million pertained to Nassau County. During the audit, auditors assisted Nassau County officials in identifying Medicaid recipients who had …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… (DOH) found that medications and potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state Department of Health oversees … copy of the audit is available here: http://www.osc.state.ny.us/audits/allaudits/093015/13s34.pdf Click here for a list …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersAccountability and Surplussing of Vehicles
… and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island. Per OPWDD and information obtained from the Office of … possible theft. Of 12 vehicles surplussed and auctioned at Staten Island, 5 were purchased by a supervisor at the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followState Agencies Bulletin No. 1434
… amount” is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2015 … on the employee’s 2015 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any “Taxable … of Social Security tax ($7,347) for 2015 will only have a deduction for the Medicare tax deficiency in a 2016 paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and security … accessories (e.g., camera components, power supplies, cables) at 322 subway stations. As of July 29, 2017, 2,633 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… state has tightened oversight of this important service and these changes will save millions of dollars," DiNapoli … of Health moved quickly to correct these problems, and my office will continue to monitor for overpayments and abuse in the Medicaid system." The Medicaid program …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses claimed on Kew Gardens’ CFRs for the two fiscal years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is authorized by SED to operate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualMedicaid Program – Optimizing Medicaid Drug Rebates
… of the audit fieldwork, the Department had already acted on some of the findings and, as a result, invoiced $9.3 … Where appropriate, issue retroactive rebate invoices on the drug claims identified. Formally document the entire … (2014-S-41) Department of Health: Rebates and Discounts on Physician-Administered Drugs (2010-S-72) … Determine …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesPublic School Safety – Incident Reporting and Unauthorized Student Departures
… students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s Safe Schools … plans, codes of conduct, and emergency response plans for each school as appropriate. In conjunction with the New …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Agencies Bulletin No. 1513
… Purpose To provide agencies with the 2016 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … organization authorized by SED to provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… and copayments). We issued our initial audit report on May 9, 2014. The audit objective was to determine if … the State’s Medicaid program did not have limitations on the amounts it paid for Part C cost-sharing liabilities. … for Medicare Part C cost-sharing liabilities paid on behalf of recipients who were not enrolled in Medicare …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followState Agencies Bulletin No. 1356
… amount” is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2014 … on the employee’s 2014 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated for any “Taxable … of Social Security tax ($7,254) for 2014 will only have a deduction for the Medicare tax deficiency in a 2015 paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsImplementation of the Dignity for All Students Act
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actState Agencies Bulletin No. 1282
… agencies with the 2013 calendar year-end procedures for taxable travel reimbursements. Background Taxable travel … by receipts. The 2013 maximum rate allowed by IRS for PCM is 56.5 cents per mile effective from January 1, 2013 … December 31, 2013. Current maximum Federal per diems for the continental U.S. can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursements