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Government-Wide Financial Data – 2022 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualXIII.8 Overview – XIII. Employee Expense Reimbursement
… to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining … in the justification. Memberships in an individual's name will be allowed as long as all materials and benefits received from the membership are the property of the Business Unit and made available to all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewOpinion 88-25
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); … guarantees, a town board may exclude nonresidents of a park district from the facilities of the district. However, … the town board may also permit nonresidents to use park district facilities, with or without a fee. If the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-25CUNY Bulletin No. CU-120
… Affected Employees Employees in bargaining units AJ, GA and T8 Effective Date Paychecks dated September 6, 2001 … currently pay union dues. Employees with a bargaining unit of AJ (Adjunct) will have an agency shop fee code of 468. … may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeImproper Episodic Payments to Home Health Providers (Follow-Up)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's Medicaid program provides a wide range of health care services to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74 ). About the Program The Department of … ranging from hospital inpatient care to physician and dental services. Plans are responsible for providing most …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… January 2015 through March 2021. The audit identified $701 million in improper Medicaid MLTC premiums on behalf of … are still needed. For example, less than 5% of the $701 million in improper MLTC payments had been recovered. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… on behalf of managed care recipients who had third-party health insurance were appropriately recovered. The audit … Gainwell did not bill TPHI carriers or initiate provider reviews for the recovery of $52.2 million in inpatient claims …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsOpinion 2001-5
… a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and … dollars, to individuals for information leading to the arrest and conviction of any person or persons for felonies … rewards of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 89-29
… on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a … A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village … exchange of property rather than an outright sale of its land. This is in reply to your letter in which you ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a … of principal in the event of a vacancy) COUNTY LAW, §§401(3), 502, 526(1): An assistant county attorney or a deputy …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 92-48
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to … in excess of the sum of all installments of principal and interest due on the indebtedness could be used for any lawful …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of the Town of Gardiner , 157 AD2d 252, 557 NYS2d 488). In our view, however, these considerations are not implicated in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 88-42
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … of the right of setoff the same as a natural person (see, e.g., Mtr of Feinberg v Bd of Ed , 74 Misc 2d 371, 344 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Family and Educational Consultants – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCity of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … and firefighting overtime to be more consistent with past overtime costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were … claims that were either billed at a higher level of care than what was actually provided or were billed with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015