Search
Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Contracts for Personal and Miscellaneous Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). Background Our … are required to determine whether services can be provided in-house before proceeding to contract, the agencies were not …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followLife Changes: Membership in a Nutshell
… at the end of its fiscal year, March 31. (Return to Top) Your Benefits Your membership in the Employees’ … booklet, available on our Publications page . (Return to Top) Your Membership Tier Status When you join the … continue in their current membership and tier. (Return to Top) Reinstating Your Former Date of Membership You may be …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellTrash Can Free Stations Pilot Program
… “R” line and Flushing-Main Street on the number “7” line (Phase I). Subsequently, SEO expanded the Pilot Program twice. … in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 locations, on the “J” and “M” lines …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background Variety, a … must comply with the RCM requirements. For the fiscal year ended June 30, 2014, Variety reported approximately … programs, and properly documented. For the fiscal year ended June 30, 2014, we identified $6,719 in …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… registration of repair shops, dealers, dismantlers, and junk and salvage facilities and licensing of inspection …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… Purpose To determine whether UnitedHealthcare improperly paid for … payments to medical providers are based, in part, on procedure codes billed on claims that indicate the medical … million for about 1.3 million services with modifier 59. Key Findings For 13 (5.3 percent) of the 245 claims we …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Service Credit for Tiers 2 through 6
… Cost to Purchase Previous Service Credit: Tier 2 Tier 3 Tiers 4 & 5 Tier 6 For non-contributory plans: Free For … information about the benefits provided by the different tiers: Sign in to Retirement Online and click the “Reinstate …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Opinion 2000-2
… arts) GENERAL MUNICIPAL LAW, §§95, 95-a, 99-i, 240 et seq .; MUNICIPAL HOME RULE LAW, §10(l)(i): A village, by … activities. General Municipal Law, article 13 (§240, et seq .) authorizes municipalities to designate, or acquire … Home Rule Law, §10[1][i]; see also Village Law, §4-412[1]). We believe that promotion of cultural development …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… made inappropriate payments to medical providers for services rendered to Medicaid recipients enrolled in a … for excessive amounts of coinsurance on 497 claims for clinic services. Because of the excessive claims, Medicaid … made overpayments totaling $699,258 to the providers. At the time of the initial audit, Healthfirst took actions to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… drugs, such as chemotherapy, are administered to patients by a medical professional in an office setting. To reduce … cost the Medicaid program an estimated $24.3 million. We made five recommendations to the Department to recover … drug acquisition cost. Key Findings Department officials made progress in addressing the problems we identified in the …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… Purpose To determine the extent of implementation of the eight … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followContracts for Personal and Miscellaneous Services (Follow-Up)
… that outsourcing is the best approach to accomplish the task. Finally, we found that contract personnel are an additional aspect of the work force of the Port Authority, but are not disclosed in … of personnel necessary to accomplish the Port Authority's work. Our initial report contained five recommendations for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… inspects its highway bridges and repairs defects (i.e., flagged conditions). We found that NYSTA repairs defects … were not always inspected timely, including three with flagged conditions, and the Department of Transportation was … and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followTravel Plaza Revenues and Capital Improvements (Follow-Up)
… Background In our initial audit report, which was issued on January 15, 2010, our objective was to determine whether the New York State Thruway Authority (NYSTA) adequately ensured that fuel … Other Related Audits/Reports of Interest New York State Thruway Authority: Gas Prices at Thruway Travel Plazas …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followAccuracy of Reported Discharge Data (Follow-Up)
… whether the New York City Department of Education (DoE) was accurately reporting the number of students … the New York State Education Department. We found that DoE classified some students as discharged without sufficient … a discharge classification. Specifically, when we examined DoE’s discharge classifications for its 2004-08 general …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow