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Opinion 94-19
… this constitutional amendment were implemented by chapter 201 of the Laws of 1994, which also is effective January 1, … such issue of bonds at maturity unless the municipality, school district or district corporation issuing such bonds has …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … who were automatically added to the Buy-in Program by CMS with coverage beginning more than 2 years retroactively, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York City … school system – served approximately 900,000 students at its more than 1,500 elementary, middle, and high schools … managing this process as it did not track or calculate its compliance with the required time frame for arranging …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followEmployment Recovery Is Slow for New Yorkers with Disabilities
… rates for people with disabilities, and these rates have not declined as quickly in New York as they have nationally. 1 In addition, the … 2009–2022 Note: New York data are not available prior to 2009. Source: U.S. Department of … rates for people with disabilities and these rates have not declined as quickly in New York as they have nationally …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS Plan … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… 2020-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired … with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s medical/surgical …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesChautauqua County – Financial Condition (2023M-111)
… Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the … operations, the District had a growing negative cash balance totaling over $5 million as of December 31, 2022, was …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… Program: Oversight of Managed Long-Term Care Member Eligibility (Report 2020-S-52 ). About the Program The … Maximus Health Services, Inc. (Maximus) to conduct initial eligibility assessments for individuals who choose to … Medicaid Program Oversight of Managed LongTerm Care Member Eligibility Report 2020S52 …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January 1, 2022, … collections for the same 2 years totaled $425 million and $512 million, respectively. A portion of revenues from PBT and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followDanby Fire District – Claims Audit (2020M-149)
… Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more … the Danby Fire District District adequately audited claims to ensure purchases had supporting documentation and were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Patient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing designated … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … are enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the State Department of Labor show less than half of the jobs lost during that time have been recovered, and employment is still more than 1 million jobs below its pre-pandemic levels. In February 2021, total …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Cornwall Central School District – Information Technology (2021M-83)
… controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. … control weaknesses, including issues related to software updates, were communicated confidentially to officials. Key … controls over the Districts user accounts and software updates to help prevent unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest … sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City. …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… payments for drugs dispensed after their drug termination date. The audit covers the period July 1, 2014 through June … reject these claims on the basis of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the drug was …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs