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Comptroller DiNapoli Releases State Audits
… the year ended Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not comply with … An initial audit issued in April 2014, determined that NYC Department of Finance’s Court Assets Department could not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsOpinion 91-38
… the additional sets of plans and specifications less the cost of reproducing the set, upon the proper return of all … for one set of plans and specifications less the actual cost of reproducing the set. You ask what portion of the … specifications. Subdivision 2 provides as follows: If a proposal is duly submitted by any person or corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-38State Agencies Bulletin No. 2045
… Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the Administrative … York and the Civil Service Employees Association and the Office of Employee Relations (OER) memorandum dated … Eligibility Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… "New York sent an estimated $40.9 billion more in tax payments to Washington in 2016 than it received back in … in some areas, in total it receives significantly less per tax dollar than the vast majority of states. Federal decision … The average return for all states was $1.18 cents per tax dollar sent to Washington. In federal fiscal year (FFY) …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… each enrolled recipient and, in turn, MCOs are required to pay for the Medicaid services their recipients require, such … The objective of our initial audit, issued on July 13, 2022, was to determine whether Medicaid overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual) and the … 9160) to children who are between three and five years of age. For purposes of this report, these programs are … programs, ABC operates an SED-approved Evaluation program. Payments for services under this program are based on fixed …
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
… Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by … with disabilities who are between three and five years of age. ATC operates in New York City (excluding Staten … documented pursuant to the Manual. Section 4410-c of the Education Law requires the State Comptroller to audit …
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
… fiscal year ended June 30, 2014. Background Baker Victory, a not-for-profit organization located in Lackawanna, New York, provides a variety of services to the Erie County community, including … services to children with disabilities. Baker Victory is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Department of Health (DOH) over a period of more than six years resulted in over $700 million in overpayments for … billion for minimal services for eligible members. “My latest Medicaid audit found more examples of how oversight … received between 1 to 30 days of services during their six-month assessment periods (e.g., a patient may have only …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsIX.6.A Drawdown Overview – IX. Federal Grants
… systems developed and provided by the federal government. In some cases, draws are not performed daily, but instead are drawn …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewAnthem 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.pdfCUNY Bulletin No. CU-659
… tax withholding, and must be reported on the employee’s W-2 Wage and Tax Statement. Effective Date(s) Effective … be treated as wages and reported on the employee’s 2019 W-2. The wages will be included in boxes 1,3,5,16 and 18, if … Imputed Income will be shown in Box 14 on the employees Form W-2 as “IMP”. Agency Actions Agencies must inform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs and revenues reported by … the Center provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program … special education services pay tuition to LRI using reimbursement rates set by SED. The State, in turn, … as follows: $36,187 in expenses that were ineligible for reimbursement, including amortization of goodwill, payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. Alcott is reimbursed for preschool … which consisted of $49,874 in unsupported staff time, and $2,568 in employee compensation that was reported as more …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is … through October 27, 2017. Background The Department of Health (Department) oversees nursing homes in New York State … Division also acts as an agent for the U.S. Department of Health and Human Services, Centers for Medicare & Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 93-31
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member … (see, e.g., County Law, §203[2][b], expressly authorizing reimbursement to county board members for travel to and from …
https://www.osc.ny.gov/legal-opinions/opinion-93-31State Agencies Bulletin No. 2001
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2022 and other tax related … use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency Actions Agencies must … This procedure does not apply to NRA students from India . Supplemental Wage Withholding OSC uses the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022State Agencies Bulletin No. 143
… Purpose To provide processing schedule and policies. Affected Employees Employee copies of … of the State Comptroller (OSC) and mailed to the agency payroll units for distribution before February 1, 2000. W-2's … possible, lost time should be processed in a subsequent payroll period through time entry. AC-230's should only be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/143-1999-w-2-year-end-processingSouth Jefferson Central School District – Community Services (2016M-343)
… Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343