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Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual

… organization located in Rochester, New York, is an SED-approved provider of preschool special education … to RCN for its preschool special education services using reimbursement rates set by SED; the State, in turn, … preschool special education tuition it pays. SED sets the reimbursement rates based on financial information, including …

https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manual

Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011

… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … $7.8 million in overpayments resulting from: Claims billed with information from other health insurance plans that was … claims for the same procedures; Inpatient claims billed with incorrect patient status codes and with high (intensive) …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011

The Child School – Compliance With the Reimbursable Cost Manual

… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services to New York City children between 6 and 21 years of age. The School is certified to provide special education … salary expenses for 70 employees; $168,579 in excessive pension costs; and $41,523 in bonuses that were not supported …

https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manual

Child Protective Services (2013-MS-5)

… to reduce child abuse and neglect recurrence rates for the period January 1, 2011 through December 31, 2012. … and progress tracking mechanisms, but recurrence rates for most counties did not decline. None of the eight counties …

https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5

XI-A.1.B Category Codes – XI-A. Purchasing

… SFSSecure for the complete list of valid category codes. Bulkload Agencies Bulkload agencies should include the category code on the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codes

Empire BlueCross – Overpayments for Physician-Administered Drugs

… 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 … drugs that were not in compliance with guidelines. As of June 21, 2023, Empire had started recoveries for $116,287 of …

https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugs

Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual

To determine whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM

https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual

IX.1 Accounting for Federal Grants – IX. Federal Grants

… state agency adherence to the procedures that follow allow New York State to demonstrate that grant funds are properly … Management System http://www.asap.gov Automated Standard Application for Payments (ASAP) - Department of Treasury …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overview

Taxes and Interest

… We pay interest on items that were originally interest bearing such as bank … Keep Your Money What to Expect from Us … We pay interest on interest bearing items such as bank accounts utility …

https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interest

VI.5 Project Budgets – VI. Budgets

… Costing Business Unit (PCBU) –Agency Specific PCBU – New with PCIP General Ledger Business Unit (GLBU) Department …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgets

Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)

… audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … program. The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient—affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …

https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-follow

DiNapoli: State Tax Receipts Higher Than Projections in First Quarter

State tax receipts totaled $332 billion through the first quarter of State Fiscal Year SFY 202526 $5805 million higher than the most recent Division of the Budget DOB estimates State tax collections were also $33 billion higher than the first quarter of 2024

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarter

State Agencies Bulletin No. 502

… Pay, using the Action/Reason, Leave Without Pay/ WPS (WC 60% Sup) . Note : It is vital that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/04 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensation

State Agencies Bulletin No. 1569

… instructions described below. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of … in Bargaining Unit 79. Paid Sick Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advances

State Agencies Bulletin No. 1484

… instructions described below. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of Paid Leave of … Bargaining Unit 79. 1. Paid Sick Leave Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1484-april-2016-management-and-confidential-mc-performance-advances