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Opinion 2002-7
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures … of the library. Thus, library funds, whether held in the custody of the library treasurer, or by the municipal … remain the property of the library and surplus monies in a municipal or school district public library fund, or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7State Comptroller DiNapoli Releases Municipal & School Audits
… Consequently, no fuel reconciliations were performed. West Genesee Central School District – Capital Assets …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesMedicaid Program – Oversight of Health Homes
… the Program The Health Home Program (Program), implemented in New York in January 2012, is an optional benefit under the Medicaid … social and economic barriers to care, engaging people in the behavioral and general medical care needed to stay …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain clarification as needed. Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments, as follows: $3.7 million in overpayments for claims that were billed with incorrect information …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … savings, as follows: $13.6 million in potential savings for Medicaid recipients diagnosed with end stage renal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… in place to fully and accurately accumulate State costs rel …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible members and generates payments to reimburse the providers for their claims. During the 6-month period ended September … to providers. However, we also identified the need for improvement in the processing of certain types of claims. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of the 10 employees, … in the area of fuel costs. Key Findings Expenses for nine of the 10 University employees selected for review …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesCity of Glen Cove – Budget Review (B7-16-12)
… expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… special education provider located in Clinton County, New York. North County provides preschool special education … in non-reimbursable interest expense, $5,580 in ineligible life insurance expenses, and $3,207 in other non-reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … not have an established monitoring and oversight process for user access management of Division systems and is not …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… Objective To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured … 313 million claims, resulting in payments to providers of more than $36 billion. The claims are processed and paid … for inpatient claims that were billed at a higher level of care than what was actually provided; $1.1 million was …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Higher Education – 2021 Financial Condition Report
… stopped collections on defaulted loans until January 31, 2022. …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationCUNY Bulletin No. CU-712
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … position pools. There should be no disruption to PayServ system availability during this time. OSC Payroll will … Questions Questions may be directed to the Payroll System Questions mailbox. Please include Payroll Bulletin No. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endMedicaid Program – Claims Processing Activity October 1, 2024 Through March 31, 2025
… claims with dates of service as far back as January 2022 or as recent as April 2025. About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2026/03/19/medicaid-program-claims-processing-activity-october-1-2024-through-march-31-2025Medicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Opinion 2005-6
… Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) … to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy Law, … reasonable accuracy. You ask whether the maximum term of an energy performance contract to be entered into by a … with public buildings and facilities. For this purpose, an energy performance contract is defined as follows in …
https://www.osc.ny.gov/legal-opinions/opinion-99-10