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Assessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesReal Estate Portfolio
… Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those … and determined the need to either hold or dispose of properties, and whether it has disposed of real property on terms beneficial to the State. The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSelected Aspects of Discretionary Spending
… mission, the Authority incurs direct costs for specific program purposes and it incurs indirect or “discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the Executive Director audits the claims, … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program … medical equipment. The Department oversees nursing homes in the State through its Division of Nursing Homes and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… A charter school is a public school financed by local, State, and Federal resources that is not under the control of … the Board with bank statements or cancelled checks and a list of all moneys received and paid each month – …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $208 million, … District officials calculated the correct amount for separation payments provided to the employees leaving …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Davenport – Financial Operations (2013M-62)
… for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, accurate, and up-to-date financial records to the Board. Annually audit the … as required. File annual financial reports with OSC in a timely manner. … Town of Davenport Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Medicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… of Health's eMedNY system processes Medicaid claims for ancillary services in accordance with Medicaid … categories: diagnostic, therapeutic, and custodial. For example, laboratory, physical therapy, and home health … care are typical ancillary services. Medicaid claims for ancillary services are processed by eMedNY, the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientLong Island Association for AIDS Care, Inc.
… reimbursed for appropriate expenses under the terms of contract C023121. We examined select expenses during the … and affected by HIV/AIDS or at risk for infection. The contract, valued at $12 million, was for a five year period … 30, 2013. Subsequently, the Department executed a new CSP contract with LIAAC valued at $11.43 million for the period …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … eligible for reimbursement. Instead, the Department relies on audits by the Office of the Medicaid Inspector General …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… that reports revenues, expenditures, and other key data by program. According to the Guidelines, OMH may perform desk …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incOpinion 2000-12
Whether town board members are required to abstain from voting on resolutions setting salaries for family members who serve as various town officers
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … village or other political or civil subdivision of the state or for the making of claim for compensation under the …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1