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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Opinion 2000-2
… LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts) … A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts and Humanities Act of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Audit of the Tuition Assistance Program at Pratt Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), with campuses in … years ended June 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that were paid to Pratt on … students. We reviewed a sample of 50 randomly selected TAP awards paid for 49 students, as well as other awards paid to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) … and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … (RCM). The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualExamination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for People with Developmental … 1, 2016 through December 31, 2016. Background Pursuant to State Finance Law §112, agency contracts over $50,000 in … Comptroller. State Finance Law §163 requires agencies to competitively procure goods and services in amounts above …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… raise issues regarding checks and balances over use of the public's dollars and would diminish independent … oversight." The budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) 2017-18, up 3.8 … Act and disaster-related assistance, which the Division of the Budget (DOB) excludes from its primary presentation of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDisaster Recovery Planning
… (ITS) has a complete, functional, and tested disaster recovery plan for its agency and the College of Nanoscale … should have a complete, functional, and tested disaster recovery plan that covers all aspects of its operations, … Key Findings ITS has made some efforts toward disaster recovery planning; however, there is not a complete, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… goods and services in accordance with the procurement policy and applicable statutes. Key Findings Village … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that … Key Recommendations Maintain documentation for the restricted donations to ensure that they are used …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135State Agencies Bulletin No. 1048
… agencies of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented by PEF. … 038 positions that pay union dues (code 233) or agency shop (code 247) Effective Date(s) Administration checks dated … OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a grade 038 position has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. Crossroads is reimbursed for preschool … costs included $11,111 for iPads, software, laptops, and various curriculum materials that were purchased with …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualNY-Sun Incentive Program
… by the Public Service Commission for the NY-Sun Incentive Program (NY-Sun), including: confirming geographic equity of … requirement needs to be modified due to the increase in program volume. Other Related Audit/Report of Interest NYS …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programThe Alcott School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Alcott School … York. Alcott provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualTuition Assistance Program – LIM College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … financial aid. Background TAP is the largest student grant program administered by the Higher Education Services … known as the Laboratory Institute of Merchandising. The school is located in midtown Manhattan, and educates students …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeTuition Assistance Program – Wagner College
… College (Wagner) is a four-year private college located on Staten Island. It offers programs in the arts, business, … awards totaling $3.0 million that were paid to the school on behalf of 635 students. We reviewed a sample of 150 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeBornhava – Compliance With the Reimbursable Cost Manual
… services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable contributions, and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … Related Audits/Reports of Interest Kidz Therapy Services, PLLC: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … fiscal years ended June 30, 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s … be disallowed. These ineligible costs included $1,026,139 in personal service costs and $1,924,379 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualUse of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent … revenue payments were being sent directly to an employee’s home and not to the Foundation’s business office. We discussed this issue with Foundation officials, who immediately rectified …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented … Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Child Learning Center (Variety) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual