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Opinion 2006-3
… certain limitations (see, e.g., Public Service Law §218; 16 NYCRR 894.8[d]), impose fees upon the franchisees (see, … Public Service Commission (Public Service Law §§215, 216; 16 NYCRR §§ 892-3.3, 892-3.4, 892-3.6, 894.0, 895.1, 895.2, … for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a request for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting questions …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… the sale of aviation petroleum products at municipal airports; Blank v Browne , 217 App Div 624, 216 NYS 664, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… for profit and serves a laudable purpose (see, e.g., 1978 Opns St Comp Nos. 78-914 and 78-225, both unreported). … must remain under the supervision and control of the town (1978 Opns St Comp No. 78-1017, unreported; 23 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local … political subdivision may not earn credit under a service award program for responding to fire alarms during their …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Audits
… 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/auditsTotal Spending – 2023 Financial Condition Report
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $11.1 billion (5.3 percent) to $220.5 billion in 2023. Since 2019, the growth in State spending (29 percent) has exceeded the rate of …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingEnglish Language Learners Programs
… (SED) data shows that ELL enrollments are on the rise in New York, with the number of ELL students outside of New York … of the same grade and home language districtwide. Use the maps link above to explore interactive maps and information …
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
… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee … to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied … The purpose of this bulletin is to notify agencies of a new earnings code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring … To determine whether the Department of Healths monitoring and inspection of nursing homes is …
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
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) … Day Care, and Universal Pre-Kindergarten (UPK) programs; a Training Institute; Day Rehabilitation and Residential …
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
… 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to …
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
… hospitals do not have such limitations. From January 1, 2011 to March 31, 2011, Empire paid $24 million for 12,990 claims for special …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Purpose To determine if United HealthCare and Amerigroup made payments to ineligible … audit, there were 53 MCOs that offered 81 different plans; United HealthCare (UHC) and Amerigroup were among the largest … To determine if United HealthCare and Amerigroup made payments to ineligible …
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
… and remediation of the site. Responsible parties are legally responsible for site remediation. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryOversight of Homeless Shelters
… and acceptable. Other Related Audit/Report of Interest NYC Human Resources Administration/NYC Office of Temporary and Disability Assistance: Benefit …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOversight of the Early Intervention Program’s State Fiscal Agent
… provide for appropriate intervention to improve child and family development. Early Intervention (EI) services, such as … services, are provided at no cost to an eligible child’s family, and are funded first through third-party payers, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… are secure operating effectively and available to continue pr …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsAnnual Assessment of Market Orders for 2012, 2013, and 2014
… has adequate procedures in place to accurately report its assessable expenses related to its administration … Follow up on the questionable expenses identified in our report and seek repayment for any inappropriate or ineligible … source justification requirements. Other Related Audit/Report of Interest Department of Agriculture and Markets: …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014