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Opinion 94-20
… ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Selected Aspects of Capital Program Project Management
… if Metropolitan Transportation Authority (MTA) – New York City Transit’s (Transit) Department of Capital Program … in its Project Status Report (PSR) system. During the construction phase, a Construction Manager (CM) takes over …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementHazard Mitigation and Coordination (2021-N-8) 180-Day Response
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8-response.pdfEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfHazard Mitigation and Coordination (2021-N-8)
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdfLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfImproper Medicaid Payments involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (2019-S-22) 180-Day Response
To determine if improper Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers (CINs) where at least one CIN was enrolled in fee-for-service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s22-response.pdfCUNY Bulletin No. CU-267
… Subject 2006 CUNY 1% Blue and White Collar Salary Increase for International … Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing payments not … in Bargaining Units SE, SV, SW, SB, SM, SU, SZ, SP, SX, and ST Background The Memorandum of Understanding for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-267-2006-cuny-1-blue-and-white-collar-salary-increaseOpinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service … points for responding to the minimum number of fire company calls other than emergency rescue and first aid squad … designated by the program sponsor, selected from a list of activities set forth in section 217(c). Section 217 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level … Evaluation and Management services and to determine if out-of-network providers billed UnitedHealthcare for … surgery, diagnostic testing, physical therapy, and chiropractic services. Evaluation and Management (E/M) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesMedicaid Program – Overpayments for Medicare Part C Claims
… paid nothing for the service. From a judgmental sample of 89 of these claims, totaling $1,325,452, from five hospitals, … for 49 claims (55%) totaling $881,233. (Note: 66 of the 89 claims [74%] were incorrectly billed, but 17 incorrect …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service claim payments for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careVillage of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… complete report - pdf] Audit Objective Determine whether the former Town Comptroller (Comptroller) adequately performed the financial recordkeeping and reporting duties required of … the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33State Agencies Bulletin No. 1045
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Update for certain employees represented by CSEA. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1045-civil-service-employees-association-csea-dues-and-agency-shop-feeVillage of Bloomingburg - Financial Operations (2019M-246)
… provided adequate oversight over financial operations and whether the Treasurer prepared financial records and … financial reports to the Board or maintain adequate accounting records. The Treasurer did not file Annual Update … with canceled check images, and maintain adequate accounting records. Annually audit the Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246State Agencies Bulletin No. 1120
… Agency Shop Fee Update for certain employees represented by CSEA. Affected Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, … Agency Shop Fee Update for certain employees represented by CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeMasonville Fire District – Financial Activities (2020M-165)
… complete report - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire … protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… He stated that she was out of the country, on an extended tour of Europe and only reachable by e-mail. Authorities …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation