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State Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 … employees, an agency chargeback journal must be entered to credit the OSC revenue chartfield string. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackImproper Episodic Payments to Home Health Providers (Follow-Up) (2018-F-2)
To determine the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to Home Health Providers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f2.pdfTime and Attendance Practices of Selected Employees
… denoted only 1,437 hours worked. These employees appear to have been paid for 6,121 hours, costing $219,476, that were … as appropriate. Ensure that Richmond Hill Shop employees have enough work to fill their scheduled hours and reduce …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesCase Management (Follow-Up)
… requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… Our follow-up review shows limited progress in fixing all that went wrong. Much more work must be done to address … significant number of discrepancies, which means that not all publicly reported data is reliable. The reliability of …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesOpinion 98-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … governments to adopt local laws, not inconsistent with any general law or the Constitution, relating to their … Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances as provided in article 8 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… H. Dietz Memorial Stadium. Kingston has prioritized a number of projects to promote economic growth and prosperity, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… to providers on behalf of recipients receiving hospice care. This audit covered the period January 1, 2013 through … Other Related Audits/Reports of Interest Department of Health: Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance ( 2016-S-60 ) Department of Health: Medicaid Claims …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careOversight of Critical Foster Care Program Requirements (Follow-Up)
… At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followOpinion 89-56
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (authority to make … are billed to the town but were not rendered. This is in reply to your letter concerning certain payments proposed … incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State Constitution. …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 93-27
… county taxes and general town taxes levied upon real property in the area of the town outside such village[s] " …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 91-42
… department and not the village (see, e.g., 1991 Opns St Comp No. 91-12, p 32). Therefore, they are not required to be held in the custody of the village treasurer … agree to transfer custody of village fire department funds from the department to the village treasurer for investment …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 89-2
… GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may participate in group purchasing programs operated … to the lowest responsible bidder after advertisement for bids where so required by General Municipal Law, §103. … requirements of General Municipal Law, §103. February 6, 1989 Joan Cleekey, Assistant Budget Officer County of …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Management of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… of the HNP to determine program effectiveness or performed any evaluations of LHDs as outlined in the contracts. Key … requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followOpinion 88-2
… (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection … collection services for all residents by contracting with a private carter after competitive bidding, may pay for … year, the assessment with penalties is levied with the annual tax (section 5-518[5]). It is our opinion that special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Saratoga County – Financial Condition (2013M-235)
… by resident service revenue and interfund transfers from the general fund. Key Finding Even though the Board … (the County-run nursing home) have shown negative trends from 2010 through 2012. The negative financial trends … The total general fund balance decreased 41 percent, from $24.7 million at January 1, 2010, to $10.3 million at …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom … the possible tax implications of travel and work locations for one of the three employees. In total, we examined … individuals. Key Finding We found the travel expenses for two of the three Department employees selected for audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… to individuals who are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid … and equipment that can withstand repeated use and that have been ordered by a practitioner in the treatment of a … MCO overpayments for DMEPOS items that likely should have been provided by nursing homes as part of the daily …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65 ). About the Program The State’s Medicaid program offers …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followFocus on Identity Theft
… claims or credit card applications or to gain access to bank or social media accounts. The consequences of identity … Threat of Identity Theft , provides more information on this important issue. IDENTITY THEFT REPORTS … of Investigations 8th Floor, 110 State Street Albany, NY 12236 NYS Department of Labor (DOL): If you receive …
https://www.osc.ny.gov/reports/focus-identity-theft