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IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1SUNY Bulletin No. SU-271
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … A copy of this roster will be provided to OSC in Excel format. Agencies must submit the following … $600 Lump Sum paymentis pensionable but is not included in the calculation of overtime. Tax Information The 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). Background We issued … accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followComptroller DiNapoli Releases School District Audits
… by approximately $1.2 million or 8 percentage points. In addition, the board has not adopted a comprehensive … education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Herricks Union Free School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to … today by State Comptroller Thomas P. DiNapoli. County sales tax collections, excluding all cities, increased only … collections. “There has been a general downward trend in sales tax collection growth over the last several years and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Oversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … for the more than 10,000 miles of public snowmobile trails in New York State. Members of approved snowmobile clubs pay a … to the Trail Fund and is disbursed by Parks through grants-in-aid for trail services. The Department collected about …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… freestanding sites. They can be classified into three general categories: diagnostic, therapeutic, and custodial. … for review. Medicaid reimbursement rates for inpatient hospital claims include the costs of most medical care … payments. In addition, Medicaid paid $368,000 for about 6,600 improper ancillary service claims for recipients who …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientState Comptroller DiNapoli Releases School Audits
… District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, … budgeting practices produced operating surpluses in all four fiscal years reviewed. When unneeded appropriated … nearly 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsSky Light Center Inc. – Supported Housing Program
… in contingency funds that were to be used specifically for client housing emergencies. Officials reportedly used these monies to purchase client "wish list" items such as microwave ovens and … Sky Light officials did not make all required visits to client apartments. As a result of our own visits, we …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… of the year, risks including global unrest, labor market weakness, or adverse weather could negatively impact … reflecting, in part, the impact of wage and financial market growth over the course of the year. Year-to-date …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearImproper Payments to a Physical Therapist (Follow-Up)
… a wide range of health care services, including physical therapy services, to individuals who are economically … physical therapist who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in … rendered by other clinicians working for Madison Physical Therapy. In our initial audit report, we made two …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followMonitoring of Prevailing Wage Compliance on Construction Contracts
… that prevailing wage rates were posted, as required. In addition to the aforementioned activities, the Authority … of the prevailing wage law on Authority projects in the New York City area. The Authority could improve its …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsComptroller DiNapoli Releases School Audits
… District and the Walton Central School District . “In an era of limited resources and increased accountability, … unrestricted fund balance declined by about 73 percent. In addition, the general fund’s cash level was deficient, … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… recommendations included in our initial audit report, Payments for Fraudulent and Improper Claims Submitted by … 1, 2008 through December 13, 2011, Medicaid made improper payments totaling $94,460 to Davis Ethical Pharmacy. Based on … submitted fraudulent claims to Medicaid and received payments for those claims. We coordinated our audit and …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an … the ages of three and five years. Inspire is reimbursed for these services through rates set by SED. These … Inspire 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/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualState Agencies Bulletin No. 881
… danger by virtue of unavoidable proximity to vehicular traffic within the highway rights-of-way. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 971
… danger by virtue of unavoidable proximity to vehicular traffic within the highway rights-of-way. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainMedicaid Program – Oversight of Managed Care Provider Networks
… networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January … identifying areas where the MCO lacks enough providers in certain counties. MCOs are given an opportunity to dispute … of managed care provider networks. We determined that, in many instances, DOH did not follow its internal PNDS …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims with a CARC CO 45 are not. All claims … of the coordination of benefits process, resulting in Medicaid overpayments to providers who misapplied CARC PR … and identified billing issues on each claim that resulted in Medicaid overpayments of $1,778,546, as follows: 17 claims …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims