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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… 30, 2020, the Institute served approximately 123 students in the SED preschool cost-based program. The New York City … 2020, the Institute reported approximately $17.5 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2020, we identified $3,256,007 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-82
… Purpose To explain the change in payment procedures for Judges in order to pay their statutory … twenty-seven (27) pay periods, judges will not receive a payment in the 27th pay period (the last paycheck in December … judge will have served 15 calendar days but will receive payment for only 14 calendar days in the initial paycheck. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Student Achievement Program
… their school or community. The Submissions Form for 2026 Graduations and Moving-Up Ceremonies is now closed. We would like to thank all participating schools …
https://www.osc.ny.gov/student-achievementOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 92-40
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … or fees, however, may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express statutory authority, a city may not … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … the city school district of such a city may be commingled in one or more bank accounts. City moneys may be temporarily … of such a city ("school district") may be commingled in one or more bank accounts. You also ask whether the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 89-4
… the statute contemplates situations such as where town banks in which the supervisor does not have an interest are … otherwise be prohibited, provided that at least two other banks are unwilling or unable to purchase the notes at a rate … the bank and a shareholder of less than one percent of the banks outstanding stock …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Low-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program (Program) funds are being awarded … manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's (Corporation) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programState Agencies Bulletin No. 220
… Security Supervisors Unit (Bargaining Unit 61) employees in the following agencies: Office of General Services … which implements the 1999-2003 Agreement for employees in the Security Supervisors Bargaining Unit (BU61), provides … Briefing pay for employees who occupied positions in the Unit during the 1999-2000 fiscal year. For Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000United HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpLow Income Home Energy Assistance Program – Federal Funding and New York
… eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 million beneficiaries were authorized in New York State, totaling $375.9 million in benefits with an additional $32.0 million in funding for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has over 13,000 fewer jobs … of our economy.” Consumer spending on higher education in the state totaled $15.7 billion and spending on research … (R&D) by colleges and universities totaled $8.3 billion in 2022. New York ranks third nationally for consumer …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Corporations, Public Authorities or various localities) in accordance with appropriations enacted by the State … a designated ALR budgetary program value which is included in the KK_REV budget definition and used by OSC Bureau of … spending and revenue budgets. With all of these factors in place the spending and revenue can be tracked via the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesPublic Authorities – 2022 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgerySecurity Over Electronic Protected Health Information
… major computer systems and networks that process, store, and transmit ePHI. Since 2003, all health care … and technical security over the systems that receive, store, process, transmit, and maintain ePHI. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationState Agencies Bulletin No. 1717
… to the next-of-kin/employee address. The Payroll Check Notification Report (See Payroll Bulletin 1683 ) will be … of check exchange and reversals using the Payroll Check Notification Report (see Payroll Bulletin 1683 ). OSC Actions … on the AC1476 . OSC will update the Payroll Check Notification Report (See Payroll Bulletin 1683 ) once per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyMedicaid Program: Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40)
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s40.pdf