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Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareTown of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147State Agencies Bulletin No. 1768
… Purpose The purpose of this bulletin is to reconcile employee Social Security Numbers and names in … name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board … (OMH). The audit covered the period from November 1, 2011 to March 31, 2014. Background OMH contracted for $2.3 million …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawOpinion 91-50
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Opinion 91-23
… a volunteer fire company within a village fire department and a volunteer fire company within a fire department of a … located in an adjoining town. Village Law, §10-1006 and Town Law, §176-b contain provisions relating to the qualifications and appointment of volunteer members of, respectively, …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … behalf of a public library district created pursuant to a special act must charge to the district a proportionate … assessment reductions and small claims assessment review proceedings (see, Real Property Tax Law, §§ 726 and 734). …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 2003-1
… and at the same time as other town charges (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp No. 91-10, p … parcels of land" within the extension on the same basis (ad valorem or benefit) as the original district. Subdivision … forth procedures to change the basis of assessment from ad valorem to benefit in certain circumstances. 2 Although …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees … to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1State Agencies Bulletin No. 967
… the late submission of AC230s and the impact on employee’s Form W-2 and agency appropriations. Affected Employees … and processed after the 2009 deadline as described in Payroll Bulletin 900 Effective Date(s) Immediately … be reflected in the employee’s Form W-2 and be refunded in full to the agency appropriation. Unfortunately there are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1002
… Purpose To inform agencies of a new Control-D report, NTax722 (Agency W2C Report) . The … & Tax Statement), issued 7/25/08, each month OSC prints a new W2C for all employees who have had a change to wages, … data previously reported. Per Payroll Bulletin 611 (New Prior Year Social Security and Medicare Tax Refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2016 through September 30, 2016. Background The Department of Health (Department) administers the State’s Medicaid … 202 million claims, resulting in payments to providers of about $29 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ … home settings are considered "license exempt" and are not subject to licensure by or registration with the Office. … or unregistered child care providers, it does not have proactive measures in place to identify illegal child …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionTax Check-off Funds
… S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and …
https://www.osc.ny.gov/legislation/tax-check-fundsPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … refunds totaling about $43.9 million, as summarized in the following table: Refunds Reason for Stopping Refunds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsRisk Management Planning Group
… and standard industry practices. NYSIF also should ensure it receives accurate reserves information from the TPA (RMPG) … the insurance claims. NYSIF provided no evidence that it established procedures to effectively guard against the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programState Agencies Bulletin No. 523
… Purpose To provide agencies with an updated List of Control-D Reports … June 27, 2003. Affected Employees Staff who use Control-D to view, print and download payroll reports. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/523-agency-control-d-report-list-and-retention-schedule