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Medicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27), 90-Day Response
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27-response.pdfMedicaid Program - Overpayments for Services Also Covered by Medicare Part B (2012-S-27)
To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s27.pdfCoca Cola's Response to Sochi Olympics Letter
Coca Cola's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-coca-cola.pdfConAgra Shareholder Proposal on Sustainable Palm Oil
Shareholders request that ConAgra work to curtail the on-the-ground impact of its palm oil supply chain on deforestation.
https://www.osc.ny.gov/files/press/pdf/con-agra-palm-oil-shareholder-proposal.pdfJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not … and hybrid learning challenges impacted their ability to provide required services. Of the 2,683 required sessions, … a result, the District did not realize revenue totaling up to $42,330. Key Recommendations Establish procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andXVI.3.H Materiality – XVI. Financial Reporting
… The Office of the State Comptroller may subsequently, at its discretion, modify or may eliminate information deemed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialitySocial Media Use Policy
… keep the discussion open and relevant, OSC staff moderates all content on this site submitted by users. OSC reserves the …
https://www.osc.ny.gov/help/social-media-use-policySt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) Board appropriately evaluated projects before approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-lawrence-county-ida-2021-151.pdfCopiague Fire – Mechanic Shop Operations (2021M-93)
Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-2021-93.pdfOpinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … defines the term "full valuation of real property" as "[t]he assessed valuation of real property divided by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 89-52
… -- Regional Coordination (establishment of county office to coordinate training) COUNTIES -- Powers and Duties (power to coordinate training of emergency medical service … described in your letter appears to be quite different from that discussed in the earlier opinion. As outlined in …
https://www.osc.ny.gov/legal-opinions/opinion-89-52II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… changes in net OPEB liabilities and related ratios, and a Schedule of Investment Returns for the Retiree Health Benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mState Agencies Bulletin No. 1685
… to cash out up to 120 hours once per year. Employees do not need to be currently enrolled in the Over 40 Comp Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-outCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Opinion 91-42
… in the opinion. FIRE DEPARTMENT -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department … (see General Municipal Law, §§6-f, 11). October 15, 1991 W.J. Gibbons, Village Attorney Village of Cooperstown … …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Chester – Time and Attendance Records (2017M-287)
… written procedures for time and attendance. Require all employees to complete time records and leave request …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly segregated. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to students … City School District (BCSD) $78,000 more than it would have had it followed New York State Education Department …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99