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Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… school-age and preschool children between 3 and 21 years of age. The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC according to rates set by SED. These rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … of care, which caused overpayments of $412,737; Claims for childcare services while the recipient was hospitalized, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled inspections … cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in correcting the problems we … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followChild and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … Family Services (OCFS) or the New York City Administration for Children’s Services (ACS). To accomplish our objective, … Department processed 29,102 personal income tax returns for tax year 2015 that contained potentially inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in ac
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Employer's Guide
… Rev. 2/23 … The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2000-12
… -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: … et seq.) that prohibits a town board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-31
… (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the … a recreation district in commuting from their residences to the place where meetings of the board are normally … as actual and necessary expenses. This is in response to your letter asking whether commissioners of the Rushford …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 99-15
… and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 98-6
… that the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we assume the county manager is … or dependents (General Municipal Law, §800[3][a]). For this purpose, a contract of a company of which the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 2006-8
… benefit accrued liability reserve fund may not be used to finance lump sum “retirement awards”, which are calculated … employees’ final year salaries and paid upon retirement to central school district employees under collective … in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2008-2
… was elected or appointed. This exception, however, does not apply to any renewal of such a contract. Moreover, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Children’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… We identified $797,438 in reported costs that should not have been reimbursed, as follows: $741,942 in salary and … to help ensure that only allowable costs are included on any of their CFRs prepared after our scope period. Direct … to disclose all “less-than-arm’s-length” transactions on any CFRs prepared after the scope period and prior to ceasing …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualOpinion 90-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … tree within the bounds of a town highway). Therefore, we have previously concluded that, as part of these statutory … advisory council is further required to carry out any other duties, tasks or responsibilities, consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… programs’ laws or regulations. The Department terminated 18 of the providers we identified, but the status of six … Claims Processing Activity October 1, 2012 Through March 31, 2013 (2012-S-131) … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Manual (Manual). The audit included all expenses claimed for the three fiscal years ended June 30, 2011. Background … education and integrated therapeutic preschool programs for about 600 children between the ages of three and five … those costs. SED reimburses the DoE and other localities for a portion of their payments to Sunshine Developmental. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 89-55
… AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … in non-reimbursable costs. Among the costs we recommend for disallowance are: $357,063 in excessive allocations of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualCompliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts education (i.e., visual arts, music, dance, or theater) during their stay to receive a high school …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirements