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Government-Wide Financial Data – 2023 Financial Condition Report
… in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) … COVID-19, and the effects of inflation on consumption and use taxes. Statement of Activities This statement reports the … include internally dedicated resources, taxes and other items not included as program revenues. General revenues …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) development, and placement of students in special education. The New York … of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while … of Health (Department), provides a wide range of medical services to individuals who are economically … in managed care, generally receive necessary durable medical equipment, prosthetics, orthotics, and supplies …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentX.4.D Location – X. Guide to Vendor/Customer Management
… “default” location, agencies should not assume the default is the correct location for their transaction. Instead, … (e.g., LOC01, LOC02, LOC03). If the agency is unsure what location to choose, agency staff must communicate with … section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs … to determine what charges will go through the Federal Billing Process Do not interface LATS information into SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIII.7 Data Quality – III. Statewide Financial System (SFS)
… Build process, including but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines … To determine the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and … drugs and drugs dispensed to individuals enrolled in Medicaid managed care plans. The MDRP requires drug … with the Centers for Medicare & Medicaid Services in exchange for Medicaid coverage of most of the …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims … was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followXI-A.1.B Category Codes – XI-A. Purchasing
… code. Agencies should choose the category code that best represents the goods or services being purchased to (i) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… issuing agencies on ways to reduce the number of errors in summonses, such as additional training on writing … for employees to follow to collect parking summonses in judgment. Monitor the contracts with outside collection … Office for International Affairs for their assistance in collecting the amounts due from each country. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCUNY Bulletin No. CU-516
… for reporting rate increases, lump sum payment and adjustments for “miscellaneous earnings". Affected Employees … on the employee’s Job Data page. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must … $1,000 OSC Actions Processing Automatic Retroactive Adjustments Provided the agency appropriately submits the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-516-retroactive-rate-increases-and-ratification-bonus-paymentCUNY Bulletin No. CU-532
… the agency procedures for reporting rate increases and adjustments for “miscellaneous earnings.” Affected Employees … on the employee’s Job Data page. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must … overpaid. OSC Actions Processing Automatic Retroactive Adjustments Provided the agency appropriately submits the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, … represented nearly 22% of operating spending in FY 2023, compared to 16% in FY 2010. Some of the growth in contract spending was for emergency services. In FY 2023 the city spent $1.6 billion on expense contracts for the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 89-60
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 89-26
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … Chapter 813 of the Laws of 1987, known as the "Ethics in Government Act", amended Article 18 of the General … disclosure by "municipal officers and employees" and, in the case of a county, city, town of village, which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 88-67
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 92-32
… and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may … reconvey the depot to the historical society for restoration and preservation. The historical society would … respect to such buildings and structures for acquisition, restoration, improvement and interest charges. (Emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 97-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 91-49
… lands) COUNTIES -- Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A county may convey an abandoned county highway by private sale by the adoption of a resolution approved by a simple … Whether a county may convey an abandoned county highway by private sale to either the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49