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Medicaid Program – Overpayments of Ambulatory Patient Group Claims

… rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit that was billed under one particular rate code. Later, the provider submitted a second claim for the same service to the … date using a different rate code, and Medicaid paid the provider $128 for this claim. Because the edit was not …

Area #6 – Patch Management – Information Technology Governance

Opinion 2003-7

… This opinion represents the views of the Office of the State Comptroller at the time it was … established by the town board" (Town Law §277[4][c]; Twin Lakes Development v T own of Monroe , 300 AD2d 573, 752 NYS2d …

RFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters

… Request for Proposals  Issued May 13, 2025  The Office of the State Comptroller (“OSC”) is seeking … in PDF Attachment F , in PDF Forms Only (Amended June 30, 2025), in MS Word format Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 , Issued June 30, 2025 Note: the …

DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping

… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The … Officials in the city of Amsterdam are unable to properly assess and …

Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response

To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle

Eldred Central School District – Budget Review (B4-15-3)

… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …

CUNY Bulletin No. CU-474

… Purpose To provide instructions for processing payroll deductions for the 2014 CUNY Charitable Campaign … 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2014 CUNY Charitable Campaign will … date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for …

VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move monies without adjusting the … as well as other required fields stated below. Operating Transfers are authorized in various State laws but the …

Mexico Academy Central School District –Financial Management (2016M-219)

… New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The District, which operates five schools with …

Chappaqua Central School District - Fixed Assets (2022M-186)

… and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were … could not determine whether four assets were disposed of (sold) or retired (obsolete). The District’s fixed asset …

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

… The claims/deputy claims auditor: approves vouchers and invoices submitted to the … and that payment is for proper district purposes. The auditor must report directly to the board and serve at the board’s pleasure. Hiring a claims auditor You are not required to hire a claims/deputy claims …

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … officials did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating …

XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures

… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … goods were received or services were completed and the State incurred a liability (accounts payable) or the date … maintenance, contracts, and rent are generally made based on contractual or other types of agreements. The obligation …

Village of Nichols – Financial Condition (2013M-50)

… Town of Nichols, Tioga County. The Village is governed by a Board of Trustees which comprises five elected members … for the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, State aid and non-property tax … of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, if there …

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… as required by GML. The District has been using a credit union for the deposit and temporary investment of District … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the … authorized by GML or other State statute. Discontinue the contract with the corporation in which the Chair has a …

City of Yonkers - Budget Review (B21-6-7)

… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …

II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting

… quarterly, and annual financial statements prepared on a cash basis include: Combined Statements of Cash … and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements …

XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations

… Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should not be … 30th* *If these dates fall on a non-business day, see the  State Agencies Events and Deadlines calendar for more … Pursuant to Article 4 Section 40 Paragraph 3 of the State Finance Law Vouchers and Expense Reports should not be …

Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual

… determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal … To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were …