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Legal Topics and Approvals
… constitutional debt limits. Special Improvement Districts: Regulations for Applications for Permission to Establish or … Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York [pdf] . Town and County … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsTaxes – 2022 Financial Condition Report
… in securities industry bonuses. Corporate franchise taxes increased by 46 percent, resulting from higher tax … $327 in fiscal years ending in 2020. At the local level, property tax revenues are the largest single tax source overall. Nearly 66 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … testing, outpatient surgery, physical therapy, and home care services. United processes and pays claims from health …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an … Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by Hawthorne Foundation, Inc. (Hawthorne) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Hawthorne reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports … The audit covered the expenses reported on PFLL’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on PFLL’s CFRs for the two fiscal years ended June 30, 2014. Background PFLL …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… Manual, including costs attributable to excessive space (square footage) allocations; $273,100 in ineligible … Compliance With the Reimbursable Cost Manual ( 2015-S-19 ) New York League for Early Learning, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of … December 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to the community including preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government … contracts with Empire BlueCross BlueShield (Empire) to administer the hospitalization portion of the Plan. Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield … To determine the extent of implementation of 3 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… three recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s … of Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for preschool … education programs (Programs). Key Findings For the two years ended December 31, 2013, we identified $94,969 in …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue … the Department. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan … To determine if United HealthCare remitted all drug rebate revenue to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… that such costs be disallowed. These costs included $350 in personal service costs and $137,027 in other than … $3,144 in overreported depreciation expenses; and $350 in excessive compensation costs. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The New York Youth Jobs Program (Program), established in 2011, … the State by establishing incentives for employers to hire new employees and retain existing ones. Under the Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage … to provide information on any actions that are planned to address the unresolved issues discussed in this follow-up. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andCity of Yonkers – Budget Review (B6-16-10)
… a potential funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … the 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Fairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfCarle Place Union Free School District – Network User Account Controls (2022M-121)
Determine whether Carle Place Union Free School District (District) officials established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/carle-place-union-free-school-district-2022-121.pdfBradford Central School District – Online Banking (2022M-102)
Determine whether the Bradford Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bradford-central-school-district-2022-102.pdf