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Medicaid Program – Inappropriate Payments Related to Procedure Modifiers
… inappropriate payments to providers that failed to use modifier codes properly. The audit covered the period from … provided. In certain instances, providers must include a modifier code on the claim to further describe the service(s) … may be reported, and reimbursed, by adding the appropriate modifier code to the E/M service. Key Findings Auditors …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … NYTPS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM’s … expenses, such as non-audit services, bank fees, and food for staff, and $557 in expenses that lacked …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualOversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … for the more than 10,000 miles of public snowmobile trails in New York State. Members of approved snowmobile clubs pay a … for trail services. As a result, 31 of the 50 discounted registrations (62 percent) we sampled were for registrants …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesLaSalle School – Compliance With the Reimbursable Cost Manual
… for uncertified teachers and $38,745 in other ineligible employee compensation. The disallowances for OTPS included … methodologies and preparation and maintenance of employee time and attendance sheets. Key Recommendations SED … hold. Other Related Audits/Reports of Interest Mill Neck Manor School for the Deaf: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal … York. Leake and Watts provides preschool special education services to children with learning disabilities who are … and Watts is reimbursed for preschool special education services through rates set by SED. The reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualReimbursement of Social Services Costs (2013MS-3)
… 31, 2012. Background The Department of Social Services (DSS) incurs both direct and indirect program costs in the … by other county departments for the benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Elementary and Secondary Education – 2023 Financial Condition Report
… of federal COVID-19 recovery funding disbursed to New York school districts was equal to 13.9 percent of State school … State led all states in per-pupil disbursements for public elementary and secondary education at $26,571, according to … certified for free and reduced-price school meals based on household income, higher than the national average (52.1 …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard Thomas and a public relations …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOversight of Selected Fiscal Aspects of Homeless Shelter Services
… DHS and the New York City Human Resources Administration (HRA) began integrating into a single management structure, … homeless rehousing operations will transition from DHS to HRA while shelter system management will remain with DHS. The …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesProtection of Managed Pollinators (Honey Bees)
… apiary inspections to certify nucleus colonies (nucs) and queens for sale or transport. Where honey bees are being … processes to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring … required inspections requested for the sale of nucs and queens as well as all those requested for transport for the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesSupported Browsers
… and search for "enable JavaScript." Cookies Cookies are small text files stored in your browser. They help improve …
https://www.osc.ny.gov/online-services/supported-browsersMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… Key Findings District officials did not submit claims for all Medicaid-eligible services provided to … ensure Medicaid claims were submitted and reimbursed. As a result, claims were either not submitted or reimbursed for just over 1,260 eligible services totaling $46,338. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Chapter 166 of the Laws of 1991 added Article XI-B (The Prompt Contracting Law) to the State Finance Law, promoting prompt contracting … Chapter 166 of the Laws of 1991 added Article XIB The Prompt Contracting Law to the State Finance Law promoting prompt contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOpinion 91-20
… not prescribe a procedure for users to designate a third party to receive a bill for fees and charges ( cf . Real …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 89-36
… This opinion represents the views of the Office of the State … requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a … towns and villages are set forth in Local Finance Law, §§30.10 (counties), 34.00 (cities), 35.00 (towns) and 36.00 …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Signal Maintenance, Inspections, and Testing
… State-conducted oversight of the safety and security of rail systems not regulated by the Federal Railroad … of the State is to designate an entity – other than the rail transit agency – to oversee the safety and security of a … maintenance ensures the reliability and availability of train service, while inspections and tests ensure safety …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… Understanding the Audit Area The Board is responsible for managing and controlling the District’s financial … that the District incurred only necessary costs and paid for goods and services that were for appropriate District purposes. The Board did not: Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70