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Inspecting Highway Bridges and Repairing Defects
… and federal laws. Our audit covered inspections performed of LIRR bridges during the period January 1, 2008 to December … pertains to the failure or potentially imminent failure of critical primary structural components. Red Flag … or future danger, and must be reported to the Department of Transportation (Department) within one week and must be …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent … head that may have placed or approved the purchase in question. The claims auditor should attend training …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorAdministration of Self-Insured Workers’ Compensation Plans
… to their injured employees. Virtually all employers in New York State must provide workers’ compensation, and are … Fund, or by electing to self-insure or participating in group self-insurance. Three of the MTA’s agencies – New … and administer their own workers’ compensation claims in accordance with the Law. Key Findings We found that there …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOversight of Select High-Technology Projects (Follow-Up)
… of dollars to private companies in high-tech sectors with the ultimate goal of creating jobs and increasing …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOpinion 89-53
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Unified Court System Bulletin No. UCS-102
… new Longevity Bonus amounts. OSC Actions Salary Increases After the review of transactions submitted for Pay Period 12L … for salaried employees who are in Bargaining Unit SY on or after the effective dates of the increases. These increases … the employee was placed on a paid Military Stipend Leave after the effective date of an increase, the PLA row will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceOpinion 2001-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) … OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Medicaid Program – Improper Episodic Payments to Home Health Providers
… Purpose To determine whether the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersSelected Aspects of the Pay for Success Program
… to target high-risk parolees. Program contracts are based on the social impact bond concept, where private investors … The investors are reimbursed, and thereby receive a return on their investment, only if performance outcomes are … or Rochester areas. Highrisk parolees are identified based on a clinical assessment instrument which helps determine an …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programOpinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as … trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy mayor during … meeting of the board of trustees, may cast two votes, one in his or her capacity as trustee and the other in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Objective To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOpinion 95-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … enforcement purposes subaccount of the general fund of the state where the claiming agent is an agency of the state or …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Retirement Legislation
… a Portable Document Format (.pdf) format, which requires Adobe Reader . … Read summaries of the NYSLRSrelated …
https://www.osc.ny.gov/retirement/resources/retirement-legislationCapital Program Revenue and Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the … Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followCity of Olean – Budget Review (B1-16-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… balance to finance operations. The County’s enterprise health fund and enterprise refuse and garbage fund were not … Board has adopted budgets for the general fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… in our audit report, Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (2010-S-30). Background Medicaid is a federal, state, and local government-funded program that provides a wide … have special health care needs. When billing Medicaid for inpatient services, hospitals must indicate a patient’s …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… audit was to examine the ACIDA’s internal controls over employee compensation and the approval and monitoring process for … both the ACIDA and the County including the ACIDA CFO and Director, and the County Planner. However, there were no …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCompliance With Special Education Requirements – Evaluations (Follow-Up)
… City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its … to approximately 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students … all students initially referred for evaluations during the school year ended June 30, 2017. Auditors determined that the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and federal expenditures for Medicaid prescription drugs. The program was later expanded to require rebate collection for certain physician-administered drugs and drugs dispensed …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program