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Medicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Purpose To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit … in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established … To determine if Medicaid made excessive payments for Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual. The audit covered expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended … rates set by SED. The reimbursement rates are based on school year financial information, including costs that …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and … County. FEC provides preschool special education services to children with disabilities who are between three and five … financial information, including costs, that FEC reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly … were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City … City of Binghamton Apparent Misappropriation of Parks and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
City of Long Beach Budget Review B1875
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the period July 1, 2012 through … when disbursements should be made or optimal or targeted funding levels and why these levels are justified. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately 2,700. The Town … In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, respectively. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2000-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL … Concerning the payment by a village of certain legal fees incurred by village police officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1State Agencies Bulletin No. 2204.1
… OSC’s automatic processing of the PEF 2023 Dental Stipend and to provide agency instructions for payments not processed … Employees: Employees in the Professional, Scientific, and Technical Services (PS&T) Unit (BU05) who meet the … the 2023-2026 Agreement between the State of New York and PEF which includes a side letter authorizing a $400 lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendOpinion 2010-4
… implied therefrom (Town Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … company, such as from a private ambulance company (1998 Ops St Comp No. 98-21, at 51). Chapter 378 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 2440
… rehired during a pay period that begins on or after 07/01/2026 to a position in one of the following bargaining units … salaried employees hired or rehired on or after 07/01/2026. The amount of the payroll advance shall be two weeks of … Bulletin No. 2417.1 which contains the Fiscal Year 2026-2027 Submission Schedule and now includes the payroll advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2440-new-optional-payroll-advance-payment-eligible-employeesOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school … Rockland County, and Surendra Kumar, 47, of Yonkers, were arrested today by the Westchester County District Attorney’s … of the GreenburghGraham Union Free School District were arrested on corruption charges …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemLiberty 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 LRI is a not-for-profit special education provider located in Rochester … disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School … New York State and CUNY purchasing guidelines applicable to Procurement Card and Travel Card purchases. The audit … Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of working adults, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… (Authority) achieved the objectives required by the Public Service Commission for the NY-Sun Incentive Program … of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun received a … Authority achieved the objectives required by the Public Service Commission for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programProcessing of Paper Tax Returns
… has taken to correct the problems and ensure satisfactory contractor performance in the future. The audit covers the … to process the paper returns. Although NYSID is the prime contractor, its duties are largely administrative in nature. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returns