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Medicaid Program – Improper Payments for Brand Name Drugs
… Medicaid program covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … drugs containing the same active ingredients, dosage form, and strength. Generally, this means a brand name drug will be … where prescriptions allowed for generic substitutions and there was a generic drug available. Overpayments of …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsControls Over Unclaimed Bottle Deposits (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over Unclaimed Bottle … containers of less than one gallon of many beverages sold in the State. Consumers may then return their empty beverage … The Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followOpinion 88-15
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Opinion 2001-3
… and useful in its operation of a gas, electric or water public utility service, or from using such "profits" for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… mandatory for Medicaid recipients who have both Medicaid and Medicare, are age 21 or older, and who need community-based long term care services for more … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationState Police Bulletin No. SP-212
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … The 2020 State Police Expertise Pay will be processed in Administration Pay Period 17L/18C, paychecks dated 12/09/2020. Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-212-2020-state-police-expertise-payWest Valley Central School District - Financial Management (2018M-7)
… to initiate corrective action. … West Valley Central School District Financial Management 2018M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… Determine whether Village officials properly accounted for ambulance funds. Key Findings As of May 31, 2018, the … cash balance of $16,100. The Village’s general fund and the Town of Hector were overpaid $12,231. The ambulance … … Determine whether Village officials properly accounted for ambulance funds …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Foreign Fire Insurance Report Filing
… referred to as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating … to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingConstitutional Debt Limit
… there are limits to how much debt a local government or school district can incur. For counties, cities, towns and … How to apply for a sewer debt exclusion For city school districts (other than the Big 5 districts) The debt …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human Services Fund; the Federal Education Fund; the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsAccounts Payable Advisory No. 7
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. … Improper preparation of vouchers payable to Barnes and Noble may delay payment crediting. Also, consistent with …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Contract Advisory No. 26
… Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding … cannot be made. Every bid made to the State or any public department or agency thereof, where competitive …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSUNY Bulletin No. SU-164
… that provide scholarships for items other than tuition and required fees (including room and board) to nonresident aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsTown of Shelby – Financial Management (2012M-206)
… accounting records and review internal controls over the Court’s financial operations for the period January 1, 2010, … affairs including the financial activity of the Justice Court. The 2012 Town budget totaled approximately $2.6 … the Court’s liabilities exceeded assets by $1,442 at June 29, 2012. We identified the cause for $560 of the shortage; …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206State Agencies Bulletin No. 145
… period, the adjustment will automatically be calculated and displayed by the system. The adjustment will show in the … The Earnings Begin Bate will be the Contract Begin Date and the Earnings End Date will be the Contract End Date. If … through 06/09/1999 will automatically be calculated and paid with the Earn Code "RCN," using effective dates of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … we reviewed totaling $344,210 did not meet contract terms. Officials were either unaware that the agencies did … termination as follows: One agency provided monthly service records that indicated 51 percent of program …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162City of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained adequate … and maintain inventory records for the beverage events. City officials generally agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29