Search
IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, Mass … . SFS Account Title Capital Projects Description 60501 Building Construction Includes the actual (contract) … system is replaced by a new air conditioning system) 60510 Building Improvements An improvement is the addition of a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyEmpire 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-throughMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … Part D). Medicaid is considered the payer of last resort, and as such, MCOs are required to coordinate benefits with …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only … whether OPWDD properly accounted for and surplussed its NYC region vehicles, and whether staff used those vehicles …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followOversight of Residential Domestic Violence Programs (Follow-Up)
… of Residential Domestic Violence Programs (Report 2017-S-16 ). About the Program With the rates of homelessness on the … be an urgent State priority, and announced a tightening of shelter regulations to prevent substandard housing and ensure … Service Law) requires social services districts to provide shelter and services to victims of domestic violence, and …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… cities, towns and villages across the State. The Town of Bolton (Town) is one of the local governments included in our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Opinion 2001-2
… on the accumulation of points in another category. This is in response to your inquiry concerning the criteria, … of the mandatory language in this provision, we believe it is clear that the program sponsor has no discretion to alter … that may be earned under each category. Therefore, it is our opinion that a program sponsor, in fashioning its …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Other Bulletin No. 1
… Fund Resolution and Chapter 103 of the Laws of 2004 which provide for Lump Sum Bonus Payments for eligible … Be in Active full-time employment status on March 31, 2004. Full-time employment includes employees on Sick Leave … on a per diem basis (Pay Basis Code is FEE) on March 31, 2004 Have a total time in pay status of six (6) or more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesState Agencies Bulletin No. 1275
… Tax (PAF BTX) and 618 PAF Arrears Before Tax (PAF ARBTX) established for members of the New York State Police and … Tax PAF BTX and 618 PAF Arrears Before Tax PAF ARBTX established for members of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionOpinion 91-50
… ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any … of certain classes of securities listed in such section, including bonds or notes of the State of New York. …
https://www.osc.ny.gov/legal-opinions/opinion-91-50College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… to individuals who are economically disadvantaged and/or have special health care needs. Many of the State’s … body part, while an orthotic device supports a weak or deformed body part. Medical supplies are disposable items … and recover as appropriate. Remind DMEPOS providers to confirm recipients’ locations and, if a recipient is in a …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentCompliance With Special Education Requirements – Evaluations (Follow-Up)
… for special education services. The Regulations specify a 60-calendar-day time frame for completing evaluations. Any … determined that the DOE had difficulty meeting the 60-calendar-day time frame requirement for completing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followOversight of Chemical Dependence Residential Services (Follow-Up)
… programs. Before issuing an operating certificate, OASAS is required to inspect programs for compliance with all …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followCity of Yonkers – Budget Review (B23-6-6)
… is the legal process by which a property owner can challenge the real property tax assessment on a given … the estimate for contractual appropriations and adjust it to an appropriate level as necessary. Consider …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B19-6-6)
… taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Yonkers – Budget Review (B25-6-6)
… $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers Public Schools … Key Findings The 2025-26 budget relies on nonrecurring funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… (Report 2017-S-46 ). About the Program The Department of Health (Department) administers the State’s Medicaid program. … Under Part C, managed care companies administer Medicare benefits and offer different health care plans (referred to as Medicare Advantage plans …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followOpinion 2006-2
… (procedures when increase in maximum amount to be expended is funded by private contribution) WATER DISTRICTS -- … (procedures when increase in maximum amount to be expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A … seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2