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Auditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented, pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … for reimbursement, reported costs must comply with the RCM’s requirements and be reasonable, necessary, directly related …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the 3 fiscal years ended June 30, 2018, we identified $193,420 in reported costs that did not comply … pertinent SED requirements that relate to the deficiencies we identified. To CCC: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the … of Civil Service (Civil Service) administers the New York State Health Insurance Program (NYSHIP), which … groups fulfill their duties. Civil Service maintains the New York Benefits Eligibility and Accounting System (NYBEAS) …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine if Davis Ethical Pharmacy inappropriately billed United … Services (DFS). In December 2011, Davis Ethical was sold. We limited our audit to claim payments made to Davis Ethical … Pharmacy Under the Empire Plan (2010-S-43) … To determine if Davis Ethical Pharmacy inappropriately billed United …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… made a net overpayment of $391,894 on 81 of the 100 claims we tested. The overpayment of $391,894 was 22 percent above …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the 3 fiscal years ended June 30, 2020, we identified $663,830 in reported costs that did not comply … $68,363 in overallocated non-program staff compensation. We determined the Program Director was acting in the capacity … pertinent SED requirements that relate to the deficiencies we identified. To Positive Beginnings: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Key Findings For the 3 fiscal years ended June 30, 2019, we identified $257,297 in reported costs that did not comply … pertinent SED requirements that relate to the deficiencies we identified. To QCP: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualCity of Dunkirk – Budget Review (B24-1-10)
… – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Recovery Act; “Act” authorizes the City of Dunkirk (City) to issue debt not to exceed $18.5 million to liquidate the … due to the New York State and Local Retirement System (NYSLRS), $1.75 million for two pumper trucks and $795,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Caucus 2025: Important Information for New Yorkers
… (July 2024) Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing …
https://www.osc.ny.gov/reports/caucus2025UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Report 2021-S-32 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsCaucus 2025: Important Information for New Yorkers
… (July 2024) Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing …
https://www.osc.ny.gov/reports/caucus2025-0Implementation of the Dignity for All Students Act (2016-S-28) 90-Day Response
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the Dignity for All...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s28-response.pdfFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfCompliance With the Safe Schools Against Violence in Education Act (2013-S-71)
To determine whether school districts outside of New York City are properly and accurately reporting statistics on crime and incidents to the State Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s71.pdfMaintenance and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90), 90-Day Response
To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children’s Residence (Mountain Lake) to the State Education Departme
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-09s90-response.pdfOversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfReporting Regulation for Elected or Appointed Officials
… are accurately converted to correspond with the official’s payroll frequency and recorded on the report submitted to the …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is … application even if it were deemed a contract within the meaning of article 18. We also note that General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 90-60
… in section 120-w is not the type of clear, express statement necessary to supersede the legislature's intention …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 90-39
… 104 S Ct 2169), as a flat monthly amount ( City of North Little Rock v Grahm , 278 Ark 547, 647 SW2d 452), or through …
https://www.osc.ny.gov/legal-opinions/opinion-90-39