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Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest bidder) EDUCATION … liberty interest and is entitled to notice of the reasons for the municipality's concern over his responsibility and an …
https://www.osc.ny.gov/legal-opinions/opinion-90-48The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualCapital Planning and Maintenance
… expected to begin providing additional service to Myrtle Beach, SC, and Orlando, FL, in November 2016. The Authority …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 98-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … members of such companies. Members of fire police squads have the powers of and render service as peace officers, at … of the fire police squad is deemed to have satisfied any requirement for training as provided by any general or …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… does not provide an alternative means for a fire district to establish emergency or general ambulance services. Fire districts continue to be subject to the prohibition, found in subdivision 4 of section 209-b …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 97-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … E911 system ..." (County Law, §300). Provision is made for any county, except a county wholly contained within a city, … expense" (Emphasis added). Based on these provisions, we have previously concluded that, since "system costs is …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… services to infants, toddlers, and preschool-age children in nine counties. Whispering Pines has three sites (Delanson, … 30, 2012, Whispering Pines reported about $6.1 million in reimbursable costs on its CFRs for three rate-based … programs. Key Findings Whispering Pines claimed $146,972 in ineligible costs for three rate-based programs for the two …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied … is about $4,500. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the … $6,200. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… of the tumor. Consequently, the provider should not have billed, and United should not have paid, $6,250 for the repair of the blood vessels and … review the claims of higher risk providers and recover any overpayments identified. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Accounts Receivable Collection and Reporting
… were in compliance with applicable laws and regulations for the period January 1, 2012 through June 30, 2015. … polluting and more reliable and affordable energy system for all New Yorkers. Collectively, the Authority’s efforts … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… or otherwise addressed in capital plans. NFTA management does not maintain documentation to support the reasons behind … and projects denied funding in capital plans. Also, they have not established a documented system for ranking capital …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningPipeline Safety Oversight
… its authority to states and provides partial reimbursement for the costs they incur. In New York, the PSC operates a federally certified safety program for intrastate and interstate pipelines. Inspections are … reports to the PSC. The PSC manages enforcement actions for intrastate pipelines, while PHMSA handles enforcement …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualHeat and Hot Water Complaints (Follow-Up)
… Complaints (Report 2019-N-3 ). About the Program The New York City Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followTown of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Medicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… require, which includes pharmacy services. Many recipients have other third-party health insurance (TPHI) in addition to … and recover payments made for services that should have been paid for by a recipient’s TPHI. During the audit …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsKortright Rural Fire District – Financial Activities (2022M-51)
… Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… unnecessary network user accounts and notify the IT vendor to disable them. Nine former employees’ user accounts … list of authorized network user accounts and notify the IT vendor using service requests to disable network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user