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Opinion 91-50
… or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government … ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) … or any part of amounts retained by the State from payments due to such contractor upon the deposit with the State …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Federally Qualified Health Centers were correctly applied. The audit covered the period June 1, 2008 through May 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … responsibilities include establishing Medicaid policies and procedures, certifying providers that participate in the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three … audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… is a SED-approved, for-profit special education provider of center- and home-based services to infants, toddlers, and … included: $71,397 in personal service costs consisting of salary and fringe benefits paid to the Director’s husband … rates as appropriate. Remind Whispering Pines officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste, and abuse. The audit covers the period July 1, 2008 to August 14, 2013. Background New York State's executive …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … Department had identified associated with this employee. Key Findings Travel expenses totaling $466,301 for 14 of the … expected work-related mileage by more than 2,000 miles. Key Recommendations Strengthen oversight of travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesLong Island Workforce Housing Act (2015-MR-4)
… the Act. Three local governments established housing trust funds, but one local government has not adopted guidelines … guidelines and policies to govern the use of housing trust funds in compliance with the Act and ensure that housing trust funds are separate and apart from all other local government …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Benchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Rochester Childfirst Network: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… deficits, a declining fund balance, and a declining cash balance from 2010 to 2012. The County’s financial …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Westchester Community Opportunity Program Inc on its Consolidated Fiscal Report were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the … Key Findings Written policies and procedures either had not been developed or they had not been adequately monitored, … the duties of those receiving and disbursing cash. While the Department has consistently disbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid claims were submitted … State's Medicaid program. The Department's eMedNY computer system processes Medicaid claims submitted by providers for … ) … To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) … 2011, the School claimed about $26 million in reimbursable expenses for the special education programs we audited. Key … these ineligible costs were: $114,338 in excessive salary expenses for 70 employees; $168,579 in excessive pension …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualChild Protective Services (2013-MS-5)
… was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce … Develop a method to evaluate the FAR approach. … Child Protective Services 2013MS5 …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5XI-A.1.B Category Codes – XI-A. Purchasing
… with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the … and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a more detailed category …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesEmpire BlueCross – Overpayments for Physician-Administered Drugs
… drugs. The audit covered the period from January 2017 through December 2021. About the Program The New York State Health Insurance … setting. From January 1, 2017 through December 31, 2021, Empire paid approximately $855 million for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Tompkins County, serving students from nine counties in Central New York. Among other programs, Racker provides … June 30, 2018, Racker reported approximately $4.36 million in reimbursable costs on its CFR for the Preschool Integrated …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualIX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewTaxes and Interest
… the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated … Glossary Required Documentation Tips to Help You Keep Your Money What to Expect from Us … We pay interest on interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interest