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Opinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for … Concerning the authority for the town to distribute copies of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Audits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Retirement System, appointed by the Comptroller pursuant to regulations of the Comptroller (2 NYCRR Part 320), advises and makes recommendations to the Comptroller on the formulation of policies in relation … and the Retirement System. Stephen J. Acquario Executive Director NYS Association of Counties Heather Briccetti …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… in foreign currency using the Statewide Financial System. New York State cannot process Automated Clearing House or … a foreign currency, the Business Unit must process a wire transfer to the vendor. Process and Document Preparation: To … the Business Unit must follow the recurring wire transfer instructions outlined in Section 8.G - Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyTotal Spending – 2023 Financial Condition Report
… provides an indication of the State’s ability to support continuing programs. State spending, which includes spending … provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingEnglish Language Learners Programs
… Learners as required. The audit covered the period from July 2019 through November 2023. About the Program According … English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that … and grade levels. These nine school districts enrolled 7,317 ELLs entitled to bilingual education; however, 5,632 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… drug rebates due to encounter system rejections of pharmacy encounter claims. The audit covered the period from … January 2018 through March 2023, we identified 453,706 pharmacy encounter claims totaling $59.1 million in payments … drug rebates due to encounter system rejections of pharmacy encounter claims …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Advanced … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Advanced …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes
… testing, and maintenance of resident care-related medical equipment. The audit covered the period January 1, … had approximately 500 pieces of resident care-related medical equipment, of which only 4 would need to be reviewed. … of 36 facilities and observed the condition of 532 durable medical equipment items and found the items to be in good …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… Day Care, and Universal Pre-Kindergarten (UPK) programs; a Training Institute; Day Rehabilitation and Residential … costs that should have been charged to the Fund, Birch’s Training Institute, Evaluations, and other Birch programs … Other Related Audits/Reports of Interest New York Center for Child Development, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2014, we identified $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive compensation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOverpayments of Certain Medicare Crossover Claims
… enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims … Under the system, providers submit medical claims for dual eligible individuals to Medicare. After Medicare …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… By 2013, managed care’s share of Medicaid expenditures rose to 50 percent. New York’s goal to shift the majority of … was paid to a pharmacy that was excluded from Medicaid due to abusive billing practices. Also, through our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… State costs related to site investigation and remediation, bill for and collect these costs from responsible parties in … billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … which delays recovery of some State costs until the next bill is prepared. We reviewed 21 bills for eight sites and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryOversight of Homeless Shelters
… Purpose To determine whether the Office of Temporary and Disability … Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance with applicable … To determine whether the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… monies. These deficiencies include: Long delays in the award of construction contracts, resulting in corresponding … Key Recommendations Ensure that housing authorities award consultant and construction contracts on a timely … funding contracts are executed. Establish time frames to award these contracts, specific to the nature and scope of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… In October 2013, the Department launched a state-based Marketplace, known as the New York State of Health, to help … to staff and operate a Customer Service Center to assist Marketplace users. Consisting of a Contact Center and an … with prescribed performance standards. Other Related Audit/Report of Interest Department of Health: Oversight of the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insurance