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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). Background Our initial … Medicaid recipients who also have health insurance through Medicare. During the four year audit period ended June 30, … more proactive culture that seeks to ensure that Medicaid is the payer of last resort for services provided to dual …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for pharmacy services covered by recipients’ managed care plans. The audit covered the period October 1, 2011 … are economically disadvantaged and/or have special health care needs. In general, the Medicaid program pays medical … through either the fee-for-service method or the managed care plan method. Under the feefor- service method, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careOversight of Chemical Dependence Residential Services (Follow-Up)
… our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The … 680,000 New Yorkers each year, including inpatient and residential services for about 8,000 individuals. OASAS’ regulations govern Chemical Dependence Residential Services (Part 819) delivered by certified …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report … About the Program In 1990, Congress created the Medicaid Drug Rebate Program, which allows states to recover a portion of their Medicaid prescription drug costs by requesting rebates from drug manufacturers. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16 ). … program reimburses hospitals for inpatient and outpatient services. A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followOpinion 98-6
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 98-3
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471NYS2d 521). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate … a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-16
… OF INTEREST -- Banking Transactions (designation of bank as depository when IDA governing board member and … is stockholder) -- Stock Ownership (designation of bank as depository when IDA governing board member and … -- Industrial Development Agency (designation of bank as depository when IDA governing board member and …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention … 130(5), 138: Fire prevention programs are a proper town function. The town board may acquire property for use in … that fire protection programs are a proper part-town function if authorized by local law and that a town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 2005-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the emergency medical services provider may retain as its own monies the user fees imposed by the town for the emergency medical …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-13
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … contracts with the company, to audit claims and approve payments made under the contracts, or to appoint an officer … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Thus, even …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Unified Court System Bulletin No. UCS-203
… Purpose To inform agencies of OSC’s automatic processing of the April 2014 UCS Increments, Longevity Increments and … To inform agencies of OSCs automatic processing of the April 2014 UCS Increments Longevity Increments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityOpinion 93-10
… to be kept open for the transaction of business on the Friday immediately following Thanksgiving and, if so, what … to be kept open for the transaction of business on the Friday immediately following Thanksgiving and if so what …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 92-47
… and used for any lawful county purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge … Whether a county must segregate Emergency 911 E911 System surcharge …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Opinion 2004-5
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 2006-9
… of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a … transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject to the referendum … of that statute. Section 198(12)(b) of the Town Law provides that the governing board of a town improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 2005-2
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … benefit of the department or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2