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Empire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to minimize … do not include language that limits the reimbursement of special medical items. The audit covered the period January … services. Empire’s hospital contracts also allow certain special items, such as implants, drugs, and blood, to be paid …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation … and $489,616 in questionable costs claimed by RSS. Of these amounts, $6,282 in unallowable expenses and $137,836 … another two clients who were paying more than 30 percent of their income for rent, which is the threshold set by OMH. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incJowonio School – Compliance With the Reimbursable Cost Manual
… special education provider located in Syracuse, New York. Jowonio provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCollection of Electronic Waste Fees
… and waste combustion facilities and keep toxins such as lead, mercury, and other hazardous materials from potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … $1 million in surcharge revenue that was reported twice for the same week during May 2013, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Agencies Bulletin No. 719
… processing of the increase to base salary and the ending of Security Enforcement Differential for affected … annual salary. A revised Salary Schedule . OCS Actions Ending Security Enforcement Differential (SED) OSC will … processing of the increase to base salary and the ending of Security Enforcement Differential for affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainMarketing Service Performance Monitoring
… prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and … travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to … media, and communications agency. Due to the value of the contract and the appropriated State funds involved, it …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 2000-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … town attorney would not have a prohibited interest in a pre-existing contract between the town and his or her … however, would be required to disclose his or her interest in the contract. The attorney should also recuse him or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … Bon Air v Village of Suffern , 32 AD2d 921, 302 NYS2d 304; Orange & Rockland Utilities v Town of Clarkstown , 80 AD2d … total permit charges is not required (see, e.g., Suffolk County Builders v County of Suffolk , 46 NY2d 613, 621, 415 …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Village of Airmont – Claims Auditing (2024M-1)
… reviewed 30 claims totaling $883,765 of the $3.3 million in claims paid during the audit period and determined that … claims were audited by the Board. In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the higher …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Town of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Shenendehowa Central School District – Longevity Payments (2023M-165)
… receive longevity payments, their CBAs do not include language for longevity payments upon separation. Key … according to the terms of the CBAs. Ensure CBAs include language for longevity payments upon separation. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial … the commission surveyed hundreds of New Yorkers, asking: “What knowledge, skills, and/or experiences do you think are …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsVillage of Wappingers Falls – Board Oversight (2023M-70)
… As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation … Ensure that the AFR is submitted timely and accurately to the Office of the State Comptroller (OSC). Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70State Agencies Bulletin No. 2187
… The purpose of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024 calendar year for ORP and VDC Tier 1 through 6 plan … beginning Administration paychecks dated January 3, 2024, and Institution paychecks dated January 11, 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary