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Improper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfLittle Meadows Early Childhood Center, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-4)
o determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfBuffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfSUNY Bulletin No. SU-244
… provide SUNY agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 SUNY employees with a Retirement Plan type of 7Z … March 16, 2012, the Governor signed legislation creating Tier 6. This tier applies to employees joining a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… provide SUNY agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 SUNY employees with a Retirement Plan type of 7Z … March 16, 2012, the Governor signed Legislation creating Tier 6. This tier applies to employees joining a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 recommendations made in our initial audit report, … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that only eligible health care providers …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followEnforcement of Commission Orders and Other Agreements
… hold utilities accountable when the terms and conditions of those agreements are not met, including applying monetary … regulates 650 utilities responsible for a wide range of services across the State. Through its Department of Public Service (Department), the Commission works to …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsOpinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which … entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted … proposed improvements to the Park were properly evaluated and authorized prior to committing Town funds. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (2019-S-54) 180-Day Response
To determine if the Department of Environmental Conservation is ensuring applicable entities are complying with the 2013 Sewage Pollution Right to Know Act and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54-response.pdfOpinion 88-75
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (contract with city attorney's …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Controls Over Cash Advance Accounts
… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … SED was authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … however, that the term was intended to mean the assessed value of taxable real property, as shown on the last …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Other Bulletin No. 55
… of OSCs automatic processing of the April 2020 SCF CSEA 2 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-55-hold-april-2020-state-university-construction-fund-scfOversight of Runaway and Homeless Youth
… OCFS is also required to perform program and fire safety inspections annually for all certified RHY programs and … to ensure it is conducting program and fire safety inspections for certified RHY programs and facilities. However, we found OCFS did not always conduct inspections within established time frames. We found 57 of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youth