Search
Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… provided in outpatient settings such as doctors' offices, clinics, and health centers. Some heath centers are federally …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bMedicaid Program – Improper Payments for Brand Name Drugs
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsPort Jefferson Union Free School District – Information Technology (2014M-039)
… report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure for the period … has not established a computer use policy for employees to define appropriate user behavior or procedures to ensure the security of the District’s IT system. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mCUNY Bulletin No. CU-547
… the IRS for the years of non-payment. The State remains in compliance with the error-correction procedures of the … repayment Deduction Codes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Unified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court … automatically process deduction transactions using the new Code 542. The vendor will submit all transactions for … To notify agencies of the new voluntary group term life insurance Code 542 available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeXVII.2 Overview – XVII. Lapsing Appropriations
… lapse after close of business on June 30 or the first business day following if June 30 falls on a … lapse after close of business on September 15 or the first business day following if September 15 falls on a … lapse after close of business September 30 or the first business day following if September 30 falls on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewXI.14 Overview – XI. Procurement and Contract Management
… To promote the efficient and prudent use of state funds and to alert businesses of procurement opportunities, Article 4-C … To promote the efficient and prudent use of state funds and to alert businesses of procurement opportunities Article 4C …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewMedicaid Program – Oversight of Social Adult Day Care Programs
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide long-term care services to …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
To determine if the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54.pdfOpinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute … section provides, in pertinent part, that "[t]he common council, by resolution, may require that claims be certified …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.B Funds Distribution – IX. Federal Grants
… Many federal grants contain a match requirement that requires State funds be used for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIX.6.F Agency Draw Procedures – IX. Federal Grants
… being used to fund those disbursements. The state not only loses out on the opportunity to earn interest on those funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically … Governmental Accounting and Financial Reporting Standards (GASB Codification). Specific applicable principles are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an … is set forth in Section 40-a of the State Finance Law. State money is appropriated and subsequently loaned to … most frequently for capital purposes. The State Finance Law requires that no loans shall be made until a written …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… Appropriation, General Ledger Journal Entry or AP Journal Voucher) does not have enough expenditures against it to … The movement of expenses off the NYS01 project will free up budget authority on the old NYS01 project parent and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idAccounts Payable Advisory No. 49
… impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … the Basis Date to calculate the Scheduled Due field and Discount Due field, where applicable. Note: This section used …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentUnified Court System Bulletin No. UCS-168
… Purpose To notify agencies of the new voluntary group term life insurance (Code 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 546 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-life