Search
Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in … Vehicle and Traffic Law. We performed our audit pursuant to legislative mandates included in these statutes, which …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalIX.6.A Drawdown Overview – IX. Federal Grants
… and provided by the federal government. In some cases, draws are not performed daily, but instead are drawn at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Manual). The audit included expenses claimed on ABC’s CFR for the fiscal year ended June 30, 2014. Background ABC is a … on the CFR were higher than the total hours worked on the ADP payroll. We obtained the payroll system’s employee total …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Advanced Therapeutic Concepts, Inc. (ATC) on its Consolidated Fiscal Reports (CFRs) were … Manual (Manual). The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background ATC was incorporated June 2000 in the State of New York as a …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Baker Victory Services Baker Victory on its Consolidated Fiscal Report CFR were properly calculated adequately
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many … Medicaid recipients receive their services through managed care, where the Department pays managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, Inc. (LRI) on its Consolidated Fiscal … To determine whether the costs reported by Liberty Resources Inc on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June … the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an … special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualAnthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfState Agencies Bulletin No. 2001
… Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … are affected. Effective Dates Effective January 1, 2022 through December 31, 2022. OSC Actions OSC has updated PayServ with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022Standardized Forms – Travel and Conference Expense Management
… and easy to follow. Travelers should be made aware of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsVillage of Delhi - Disbursements (2019M-204)
… were for proper purposes and supported. We found: The former Clerk-Treasurer issued herself five checks totaling … supporting documentation. Four employees, including the former Clerk-Treasurer, submitted duplicate claims for … for claims previously paid. Subsequent to our audit, the former Clerk-Treasurer pleaded guilty to petit larceny, a …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204South Jefferson Central School District – Community Services (2016M-343)
… to examine the internal controls over District-provided community services for the period July 1, 2014 through May 9, … South Jefferson Central School District Community Services 2016M343 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had … Many of the State’s Medicaid recipients receive their services through managed care, where the Department pays … and in turn, the MCOs are required to pay for the Medicaid services their recipients require, which includes pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsXIII.4 Overview – XIII. Employee Expense Reimbursement
… Section Overview and Policies When employees travel on State business, they are entitled to reimbursement for appropriate expenses and will be reimbursed in accordance with the OSC Travel Manual … When employees travel on State business they are entitled to …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewMarion Central School District – Tuition Reimbursements (2016M-11)
… Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Town of Bergen – Town Supervisor (2024M-30)
… – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30State Agencies Bulletin No. 2350
… is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees … Office of Employee Relations (OER) memorandum dated 06/05/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU Work-Related Clothing Allowance may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racing