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Medicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the … June 1, 2014. Background Medicaid reimburses providers for newborn services using the fee-for-service and managed care payment methods. Under …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls … and maintenance of the Park. Under the Act, the State and New York City granted the Trust a possessory interest in the real …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… United States. The per diem rates vary by location and year. In some cases, a traveler may be entitled to only a … Breakfast/ Breakfast Dinner $68 $14 $54 $74 $15 $59 $80 $16 $64 $86 $17 $69 $92 $18 $74 Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownCUNY Bulletin No. CU-590
… Grant Payment for Summer Research that are funded with Tax Levy funds. Additional Pay Earnings Codes Description CGT CUNY SR Grant – Tax Levy XCT CUNY SR Grant – Tax Levy IC 17 YCT CUNY SR Grant – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2001-7
… This opinion represents the views of the Office of the State Comptroller at the time … collected from the properties within the district on an ad valorem basis, unless the petition requesting … the cost of all existing and future debt of a district over the entire district, including all existing and future …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Developmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… the median compensation levels; $13,438 in non-mandated fringe benefits that were insufficiently documented and not …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-118
… if an employee's adjunct record is eligible for TIAA based on the pension status of the employee's full-time job at the … Rcd# that corresponds to the employee's adjunct record on Job Data. Type 7Z in the Plan Type to indicate TIAA/CREF … is needed. The employee's Class will be populated based on the information in the full time record. For employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… 2013, Kids-Centric reported approximately $14.2 million in reimbursable costs for the audited program. Our audit … fiscal years ended June 30, 2013, we identified $301,601 in reported costs that did not comply with Manual … be disallowed. These ineligible costs included $139,267 in personal services costs and $162,334 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The County did not maintain … sufficient cash flow, and reduce or eliminate reliance on short-term borrowing. Adopt budgets that include financing … expenditures with recurring revenues, and not rely on one-time revenue sources. … Broome County Financial …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Accidental Disability – Article 14 Benefits
… benefit if: You are unable to perform your duties because of a permanent physical or mental incapacity and It is … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful … the natural and proximate result of an accident sustained in the performance of duties not caused by your own willful …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingNorth Greenbush Common School District – Budgeting (2016M-112)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112State Comptroller DiNapoli Releases Municipal & School Audits
… 2023. Officials also did not develop written procedures for adding, modifying or disabling nonstudent network user … expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Liberty Resources, Inc. (LRI) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. … payments for services under these programs are based on fixed fees, as opposed to the cost-based rates established …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualOperational Advisory No. 31
… Agencies must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. … rules, guidance and legislation, as applicable. If at any time, a transaction is deemed inappropriate, agencies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeCUNY Bulletin No. CU-370
… Purpose To explain the procedures for processing payments for CUNY faculty who have been awarded a summer research … that will be reimbursed by the CUNY Research Foundation for research work performed. The payment is processed through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… the 2013-14 school year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for … June 30, 2014, ERCDC reported approximately $4.9 million in reimbursable costs for the audited cost-based programs. In addition to the cost-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manual