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State Comptroller DiNapoli Releases Audits
… Department is responsible for the overall administration of fleet vehicles—cars, SUVs, trailers, trucks, and vans—as well as the maintenance of 396 pieces of on-rail equipment. A prior audit, issued in May 2023, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsMedicaid Program: Overpayments for Medicare Part C Claims (2023-S-13)
To determine whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage Plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s13.pdfState Agencies Bulletin No. 2353
… Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement (CLEFR) through PayServ. Affected … has received the full non-taxable amount. CLE Cert Lic Exam Fee Reimburse This taxable CLEFR reimbursement will be … Tuition Reimbursement and Certification and Licensure Exam Fee Reimbursement CLEFR through PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureState Agencies Bulletin No. 1743
… and the leave was entered after the weekly processing of the Workers’ Compensation programs Affected Employees All … that was entered into PayServ after the weekly processing of the Workers’ Compensation programs Effective Date(s) Effective the beginning of pay periods 3L/3C, paychecks dated 5/15/19 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health Medicaid Program: Improper Payments to a Physical … procedures for Medicaid program participation. Department of Health: Overpayments of Certain Medicare Crossover Claims (Follow-Up) (2014-F-17) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsImproper Payments of Medicare Buy-In Premiums for Ineligible Recipients (2020-S-35) 180-Day Response
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s35-response.pdfImproper Payments of Medicare Buy-In Premiums for Ineligible Recipients (2020-S-35)
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s35.pdfEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional reimbursement of special items. … of December 31, 2016, Empire’s contracts with 29 hospitals did not include provisions that limited the reimbursement of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 290
… and policies. Year-End Processing Schedule Employee copies of 2001 W-2 forms will be prepared by the Office of the State … personal car mileage. FRB Taxable fringe benefit - lease value of employer-provided vehicle EDA Educational assistance … PPL Pre-paid legal expense IMP Imputed income - The value of the employer's contributions for employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingCost-Saving Ideas: Managing Your Travel and Conference Expenses
… Maintain a Travel Policy Your governing board should officially adopt a clear and thorough travel policy that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Agencies Bulletin No. 1455
… agencies of the updated IRS tax withholding requirements for 2016 and other related topics. Affected Employees Employees … Administration paychecks dated January 13, 2016 Background For 2016, changes have been made to: Withholding Allowance … agencies of the updated IRS tax withholding requirements for 2016 and other related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016State Agencies Bulletin No. 1375
… Income Tax Withholding Rates Withholding Allowance Amount Social Security Wage Base Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015Improper Payments to a Physical Therapist (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … The State’s Medicaid program provides a wide range of health care services, including physical therapy services, … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel expense is incurred. It should … within 30 days of i the end of a travel event or ii the date the qualified nontravel expense is incurred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Medicare (Report 2018-S-71 ). About the Program Hospice is a coordinated program of home and/or inpatient care that … services, hospice providers are responsible for developing a comprehensive plan of care and coordinating care and … in a MLTC plan, the plan is required to coordinate care with other providers, including hospice providers, to avoid …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record … Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageState Agencies Bulletin No. 1698
… new Time Entry earnings codes to be used for reimbursement of employees’ qualified moving expenses and to provide … law, qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed … through December 31, 2025. As a result, the reimbursement of moving expenses must now be included in an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseBedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting … for special education services. The Director of Special Education (Director) oversees the special …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Summit Educational Resources – Compliance With the Reimbursable Cost Manual
… $28,176 in other than personal service costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualOpinion 92-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An … an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-51