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Opinion 95-22
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's … Benevolent Association may not expend foreign fire insurance tax moneys to purchase exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management … Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess … To determine if the Hudson RiverBlack River Regulating Districts District financial management …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesCity of Newburgh -- Budget Review (B18-6-12)
… in the general fund as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed … agreements is settled. The City’s proposed budget does not comply with the tax levy limit. Key Recommendations … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Ganrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on its Consolidated Fiscal Report (CFR) … pay tuition to Ganrormic using reimbursement rates set by SED. The State then reimburses the counties 59.5 percent … based on financial information, including costs, reported by Ganrormic on its annual CFR that it submits to SED. To be …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… in Watertown, New York, is an SED-approved provider of preschool special education services. For the fiscal year … the State, in turn, reimburses the counties 59.5 percent of the preschool special education tuition that the counties … SED’s requirements, and communicate with SED to obtain clarification as needed. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… made in our initial audit report, Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … warranted Medicaid payment. This included $712,250 for 19,031 fee-for-service claims and $327,154 for 5,664 encounter claims … made in our initial audit report Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedState Agencies Bulletin No. 974
… the mandatory employee contribution for members who have ten (10) or more years of membership in the Optional Retirement Program (ORP). ORP members who have ten (10) or more years of membership will receive a reduction … has the Retirement Plan Type of 7Z (TIAA/CREF) and has ten (10) or more years of membership will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … for inpatient claims that were either billed at a higher level of care than what was actually provided or were billed with incorrect patient status codes; $590,405 in overpayments for claims billed with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Pension Contribution Rates to Decrease for Fiscal Year 2015-16
… the New York State and Local Retirement System (NYSLRS) will decline in Fiscal Year 2015-16, New York State … rate for the Employees Retirement System (ERS) will decrease by about nine percent from 20.1 percent of … rate for the Police and Fire Retirement System (PFRS) will decrease by about 11 percent from 27.6 percent of …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16NYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the third quarter of the state fiscal … 2017, with an estimated value of $209.1 billion, according to New York State Comptroller Thomas P. DiNapoli. "A strong … The New York State Common Retirement Funds Fund overall return in the third quarter of the state fiscal …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsCity of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … and $563.6 million for the City. The 2017-18 budget is $38 million more than the City’s budget for 2016-17, an …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Long Beach – Budget Review (B17-7-9)
… budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August … office did not maintain accurate and supported leave accrual records for all School employees. The School does not … Develop and implement a process to compare leave accrual records with other attendance records to ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualIT Asset Management (2022-MS-2)
… [pdf] , Gloversville Enlarged School District [pdf] , Kings Park Central School District [pdf] , Lewiston-Porter …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were … 2013 through September 30, 2013. Background The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… live in New York State; and Improper claims for certain clinic services, physician-administered drugs, and vision …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. … our website." There are currently more than 35 million unclaimed funds accounts, some dating back to the 1940s. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance exceeded … almost $1.5 million between the fiscal years ended 2010-11 and 2012-13. Instead, the District used less than $51,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were approximately $2.71 million. Key Findings The School entered into a three-year compact agreement with the Foundation in June 2011. All … 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year fee due to the Foundation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348