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Medicaid Program – Inappropriate Payments Related to Procedure Modifiers
… in New York State. Health care providers bill Medicaid for services provided to Medicaid recipients. Medicaid … describe the service(s) provided. Medicaid payments for surgical procedures include the preoperative, … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services that are unrelated to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, for-profit organization that provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… hold. Other Related Audits/Reports of Interest Mill Neck Manor School for the Deaf: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… We audited costs that Arc Orange reported on its CFR for the year ended December 31, 2013. In addition, we … review certain costs that Arc Orange reported on its CFR for the year ended December 31, 2012. Background Arc Orange is an SED-approved, not-for-profit special education provider located in Orange …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. About the Program Kids in Action is a for-profit organization located in Suffolk County, Long … between 3 and 4 years of age. Kids in Action is reimbursed for these services through rates set by SED. Kids in Action …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualReimbursement of Social Services Costs (2013MS-3)
… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … monitor claims submitted against the Plan to ensure the county’s reimbursement is maximized and submit supplemental …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Elementary and Secondary Education – 2023 Financial Condition Report
… and Economic Security (CARES) Act. Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … was equal to 13.9 percent of State school aid funding for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2020-21 school year (SY), the most recent year for …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationOperational Advisory No. 29
… that are returned and/or need to be reissued. The reason for these changes is to increase efficiencies and reduce the time required for agencies, The Department of Taxation and Finance (DTF) Treasury and OSC to process stop payment requests for checks. Effective July 1, 2025 , the following changes …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal … funds from the city of Mount Vernon’s Board of Water Supply to pay law firms for the personal defense of former …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOversight of Selected Fiscal Aspects of Homeless Shelter Services
… eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless shelters. DHS procures …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesPayroll Improvement Project Bulletin No. PIP-015
… to provide the updated Form AC 2772 (Direct Deposit Form for NYS Employees, rev 01/21) that must be used after Go … March 15, 2021. The newest AC 2772 (rev 01/21) is required for all direct deposit transactions entered after that date, … only one Direct Deposit record upon conversion to v 9.2. For employees with multiple jobs, all payroll deposits will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Opinion 91-20
… in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to … behalf of fire protection districts, a town may contract for the provision of an additional level or type of ambulance … send to the user's insurance carrier a copy of the bill for the amount of the fee or charge imposed by the town for …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-53
… TOWN BOARD -- Compensation (additional compensation for additional assigned duties); (additional compensation if … OF HIGHWAYS -- Compensation (additional compensation for performing services for special district) TOWN ASSESSOR -- Compensation …
https://www.osc.ny.gov/legal-opinions/opinion-91-53State Agencies Bulletin No. 2173
… Background: Chapter 190 of the Laws of 2023 provides for an increase to Hazard Duty Pay. Effective Dates: The … $0.90 $1.35 OSC Actions: OSC has updated the hourly rate for Time Entry Earnings Code HZ1 (Hazard Duty PST Straight Time) from $0.75 to $0.90 and the hourly rate for Time Entry Earnings Code HZ2 (Hazard Duty PST Overtime) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicIDA Reform
… authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each category of …
https://www.osc.ny.gov/legislation/ida-reformOpinion 89-36
… requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for a type of capital improvement for a specific improvement, where the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Signal Maintenance, Inspections, and Testing
… (NYCT) performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and … who are responsible for the maintenance, inspection, and testing (MIT) of the equipment at their assigned section … City Transit performed signal maintenance inspections and testing in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Understanding the Audit Area The Board is responsible for managing and controlling the District’s financial … that the District incurred only necessary costs and paid for goods and services that were for appropriate District purposes. The Board did not: Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum purchase … requirements, the town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… As a result, auditors identified overpayments and claims with insufficient documentation to ensure they were … CPI rate. Six claims totaling $42,406 did not comply with the village’s purchasing policy and also did not contain … the board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for water bills from …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-audits