Search
Selected Employee Travel Expenses
… July 1, 2008 to August 14, 2013. Background New York State's executive agencies spend between $100 million and … employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… travel expenses identified in this report and pursue recovery if appropriate. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December 31, 2014. Background The New York State Legislature implemented the Long Island …
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
… services to 94 children with learning disabilities from school districts located in Jefferson, Lewis, Oswego, and St. … 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)
… is governed by a Board of Supervisors which comprises 18 members. The County’s budgeted appropriations for the 2013 … were fully repaid by the close of the fiscal year. As a result, the general fund realized planned operating deficits, … of duties and lack of compensating controls. As a result, we found that employees were both over and underpaid …
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
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the year ended June 30, 2013, … WestCOP did not disclose related-party transactions with three vendors on its CFR, as required. Key …
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)
… press-numbered receipt books or computerized receipts with controlled numbering of and adjustments to issued … ensure that cases are adequately monitored for compliance with payment of court-ordered financial obligations and …
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
… 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-manualMedicaid 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-30-2011The 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-manualChild 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-5XI-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-codesEmpire 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-drugsFranziska 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-manualIX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to all state departments and agencies receiving federal grant funds; … Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants The recordkeeping for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewTaxes 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-interestVI.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-budgetsImproper 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-followDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… State tax receipts totaled $33.2 billion through the first … $580.5 million higher than the most recent Division of the Budget (DOB) estimates. State tax collections were also $3.3 … Comptroller Thomas P. DiNapoli. “Higher tax collections for the state primarily reflect strong personal income tax …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterState 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