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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
… Manual (RCM) and the Consolidated Fiscal Report Manual (CFR Manual). The audit included the three fiscal years ended … comply with the guidelines specified in the RCM and the CFR Manual. For the three fiscal years ended June 30, 2011, … Deaf: Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
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)
… our audit was to determine if counties were maximizing the reimbursement of costs related to the administration of … (OTDA). Federal and State regulations permit the reimbursement of interdepartmental service costs (costs … foundation for claims submitted by counties to OTDA for reimbursement of the social services costs. Key Findings …
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
… 1.7 percent increase the previous year. More than 557,000 votes were cast, with 663 district proposals being approved …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationOperational Advisory No. 29
… will still be requested by submitting a completed TD-346 form to [email protected] . Agencies must work with … period, OSC and DTF Treasury will continue to assist in processing stop payment requests for agencies while they … has been renamed to “Request for Check Copy or Forgery Claim for the Comptroller’s Refund Account (P and W Checks)”. …
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
… Maldonado and supervised by First Deputy Attorney General Jennifer Levy. Since taking office in 2007, DiNapoli has …
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
… DHS and the New York City Human Resources Administration (HRA) began integrating into a single management structure, … homeless rehousing operations will transition from DHS to HRA while shelter system management will remain with DHS. The …
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
… and calls which require a greater degree of emergency medical treatment. You ask whether, pursuant to section 122-b … contracts pursuant to Town Law, §184(1) (1991 Opns St Comp No. 91-7, p 15; 1986 Opns St Comp No. 86-13, p 22). … found within the boundaries of the municipality to a hospital, clinic, sanatorium or other place of treatment of …
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
… a rail fixed guideway system. In New York State, it is the Public Transportation Safety Board (PTSB) that reviews and … to be approximately $235 million. For example, signal relays, which are reported at an estimated 350,000 units in …
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
… did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … by the board. In addition, one vendor was overpaid $36,905 for snow plowing services due to the vendor’s use of the … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-audits