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Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified … rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended … properly bill Medicaid for group therapy services. Ensure all FQHCs bill Medicaid the correct reimbursement rate for …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34CUNY Bulletin No. CU-253
… Leave (SKL, WDL or MLS) either on 2/5/06 or on any day during the week of 1/30/06 through 2/5/06. The payment amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-253-cuny-salary-increases-and-ratification-bonus-paymentXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… added Article XI-B (The Prompt Contracting Law) to the State Finance Law, promoting prompt contracting with … cannot be met; and requires interest payments to NFPs when contract payments are late due to untimely processing of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingDivorce – State Police Plan
… Divorce can affect your retirement benefits. The New York … membership. We will also need a certified copy of your divorce decree. NYSLRS offers an easy-to-complete, online DRO …
https://www.osc.ny.gov/retirement/publications/1518/divorceOptional Service Credit Purchase Payments – Enhanced Reporting
… a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered plan or account; or Payroll … will provide a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service … amount of each deduction taken. For Social Security and State and local income taxes, use the full earnings before …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … could have saved $3,800 if it had purchased propane at state contract prices. Auditors also determined the board did not …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the application of General Municipal Law, §207-m. You state that the city has a police department consisting of a … was being created in many police departments across the State whereby subordinates within collective bargaining units …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Taconic Hills Central School District – Financial Management (2019M-155)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund … beneficial to taxpayers. … Determine whether the Board and District officials adopted realistic budgets to maintain fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Opinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by telephone to discuss a district matter while out of State, was entitled to a per diem allowance. We concluded … of de minimis . [Emphasis added] The Court went on to state that the determination of the character of the services …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Opinion 94-13
… Kieper v Fitzgibbons, 91 Misc 2d 1067; cf. Bett v City of Lackawanna, 76 NY2d 900, 561 NYS2d 908, in which the Court of …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Eligibility, the Benefit and Filing – Career Plan
… (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingSUNY Bulletin No. SU-137
… obligation. Background 2003-2007 Agreement between the State of New York and United University Professions provides for a 2007 general salary increase of $800. Contract Provisions, Eligibility Criteria and Minimum Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-137-800-salary-increase-suny-professional-services-unitHammond Fire District – Board Oversight (2024M-151)
… only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to finance the pre-payment of those contributions to the State Retirement Systems that would otherwise be amortized …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … power of the cities of Buffalo, Rochester and Syracuse to contract indebtedness, in addition to the indebtedness …
https://www.osc.ny.gov/legal-opinions/opinion-90-23UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… Drugs (Report 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to about 1.2 million active and retired State, local government, and school district employees, and …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). About … program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followA Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… contact our Call Center . Sincerely, Thomas P. DiNapoli State Comptroller … Information about laws that may apply to …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoli