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Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … satisfactorily completed a training course offered by the State Office of Fire Prevention and Control, or an equivalent … may not be arbitrarily imposed ( cf . Orloski v New York State Department of Civil Service , 99 AD2d 630, 472 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… of regional emergency medical services councils; and a New York state emergency medical services council to develop … staffing and equipment, and upon filing with the New York State Emergency Medical Services Council, a written …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-6
Whether costs associated with the construction of an addition to an existing building are proper expenditures of the E911 surcharge revenues
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Agencies Bulletin No. 846
… of agency Personnel/Payroll Offices and the Office of the State Comptroller (OSC) in reconciling employee Social Security numbers and names in the State payroll system with those of the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/846-verification-employee-social-security-numbers-and-names-2008-w-2Variety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Background Variety, a not-for-profit organization located in Syosset, New York, is an SED-approved provider of special … to about 420 children from school districts located in Nassau and Suffolk Counties and New York City. Variety is … 30, 2014, Variety reported approximately $9.35 million in reimbursable costs for its rate-based preschool special …
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
… cases. Key Recommendations Take steps to improve the identification of potentially unregistered facilities and …
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
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … $91,911 plus applicable interest, from LaGuardia. The State Education Department should ensure that school … of Interest Higher Education Services Corporation/State Education Department: Mercy College - Tuition …
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
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … Brook University (Stony Brook) is a university within the State University of New York system and is located in Suffolk … 24,000 students, and its annual tuition for New York State residents is approximately $6,200. TAP is an …
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
… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit … members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … billed with modifier 59 may involve a different anatomical site or separate injury. From September 1, 2012 to August 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Opinion 2000-2
… RULE LAW, §10(l)(i): A village, by resolution, may provide for bands, movies and similar events as part of its … youth programs. It also may enter into agreements with not-for-profit agencies accepting federal funds pursuant to the … In addition, it may, by local law, further provide for the promotion of literary, graphic, dramatic and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of certain activities selected from a statutory list, in accordance with a system established by the sponsor … service award not deemed to constitute membership in any state or local pension or retirement system]), it also is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Overpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Overpayments for Medicare Part C … for services rendered to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Many Medicaid recipients are also enrolled in Medicare Part C. Under Medicare Part C, managed care plans …
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)
… in an office setting. To reduce Medicaid costs for prescription drugs, the federal government established … to pass on the savings to Medicaid when they submit claims for 340B drugs. Our initial audit report, which was issued on … drugs nor ensured the proper billing for 340B drugs. These problems cost the Medicaid program an …
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)
… 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 in 1895, …
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)
… from approved providers, were accurately processed, and resulted in correct provider payments. We identified five … The first reportable condition entailed the identification and prevention of a potential $20.3 million overpayment … five recommendations have been implemented and three recommendations have been partially implemented. …
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)
… audit report. Of the five prior audit recommendations, one was implemented, three were partially implemented, and one was not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our … Thruway Authority (NYSTA) inspects its highway bridges and repairs defects (i.e., flagged conditions). We found that … inspected timely, including three with flagged conditions, and the Department of Transportation was not always notified …
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)
… in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In … Thruway Authority (NYSTA) adequately ensured that fuel and food concessionaires at Thruway travel plazas are (1) … paying the full amount of rent due under their contracts, and (3) making the capital improvements required by their …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followAccuracy of Reported Discharge Data (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In our initial audit report, which was issued March 29, 2011, … of students discharged from City public high schools, in accordance with guidelines from the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow