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CUNY Bulletin No. CU-345
… Central Accounting System. The payment must be reported on Form 1042-S (Foreign Persons U.S. Source Income Subject to Withholding). This form is issued through PayServ. Independent contractors who … Central Accounting System. These payments are reported on Form 1099-Misc (Miscellaneous Income). OSC Actions OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingCapital Asset Management (Follow-Up)
… recommendations included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the Program The … establishing and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOpinion 89-50
… town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Travel Advisory No. 18
… and Charges for Lodging Out-of-State Taxes and Charges for Rental Vehicles PerDiem-Unrecpted Extra Brkfast …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsThe 80/20 Housing Program
… Purpose To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program … To determine whether housing developers participating in the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… increased payments. $222,220 was paid for inpatient, clinic, and referred ambulatory claims that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Medicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… and OMIG led to MCOs paying approximately $117 million for clinic, inpatient, practitioner, laboratory, and durable medical equipment services on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports … The audit covered the expenses reported on PFLL’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on PFLL’s CFRs for the two fiscal years ended June 30, 2014. Background PFLL …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… students to Brookville and pay for their services using rates established by SED. Counties are reimbursed by SED for … adjustments to Brookville’s CFRs and reimbursement rates, as warranted. Work with Brookville officials to help … in the Manual. Other Related Audits/Reports of Interest Yeled v’Yalda Early Childhood Center: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesImproper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (Follow-Up)
… We recommended that the Department review the improper pharmacy claims we identified and make recoveries. We also … included implementing controls to prevent the payment of pharmacy claims for quantities of controlled substances that …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-payments-controlled-substances-exceed-allowed-dispensing-limits-followUnity House of Troy – Compliance With the Reimbursable Cost Manual
… To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) were … located in Troy, New York. Unity provides a variety of services to the community including preschool special … services to children with disabilities between the ages of three and five years. Unity is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … ended June 30, 2012. Background The Milestone School for Child Development provides full-day preschool special … whether the costs reported by Milestone School for Child Development on its CFRs were properly documented …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … through September 30, 2015. Background The Department of Health (Department) administers the State’s Medicaid program. … found: $7,134,184 in overpayments for Managed Long Term Care (MLTC) capitation payments made for recipients who were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Elmcrest Childrens Center Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… was actually provided; $652,210 was paid for practitioner, clinic, inpatient, and pharmacy claims that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Parking Structures (2017-MS-3)
… entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse … The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking … by structural engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Medicaid Program – Claims Processing Activity April 1, 2025 Through September 30, 2025
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … payments, as follows: $6.3 million was paid for managed care premiums on behalf of Medicaid members who should not have had managed care coverage because they had other concurrent comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2026/06/17/medicaid-program-claims-processing-activity-april-1-2025-through-september-30-2025Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 … included in our initial audit report Medicaid Overpayments for NonEmergency OutofState Inpat …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followOpinion 96-5
… meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have construed the word to mean fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-5