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May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and Villages Accounting … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … provided by the State Legislature and by the Department of Transportation: Background - In Chapters 637 and 638 of …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD … in Queens and Nassau County. The New York City Department of Education (DoE) and local school districts refer students … Compliance With the Reimbursable Cost Manual ( 2016-S-95 ) Kennedy Child Study Center: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, … and that meet existing standards of professional practice. For the five-year period ended December 31, 2017, Medicaid paid about $521 million for inpatient claims that included a severe malnutrition …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… Organization (IPRO), to review claims. We coordinated with the Department and IPRO to review a judgmental sample of … 248 days. If the hospital billed this admission correctly (with 248 days at the ALC rate), Medicaid would have paid only …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… they are receiving the desired service at a competitive price. … City of Batavia Awarding Contracts for Goods and …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included … school year, Milestone serviced about 110 students. The New York City Department of Education (DoE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… authorized by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision of the State’s Cemetery Board … a financial and/or program burden on the community. The Law establishes certain requirements for cemeteries to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… period July 1, 2011 through March 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides … surgical procedures and physician office visits. The New York State Department of Civil Service contracts with … a non-participating provider located in Long Island, New York. During the period July 1, 2011 through March 31, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… January 1, 2011 through December 31, 2014. Background The New York State Health Insurance Program (NYSHIP) provides … surgical procedures and physician office visits. The New York State Department of Civil Service contracts with … a non-participating provider located in Long Island, New York. During the period January 1, 2011 through December …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, … program to disabled children between the ages of three and five years. Whitestone, located in Queens, New York, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… designated with modifier code 59 that were not distinct and independent from other services provided on the same day. … health insurance coverage to more than 1.2 million active and retired State, participating local government and school … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. The State Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… and password for www.conmacfunding.com to view their account statement and growing account balance, leading victims to believe that their …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal Reports (CFRs) were properly … WSSC according to rates set by SED. These rates are based on financial information WSSC presents in an annual CFR filed …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… State statutes require certain public authorities seeking to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities are authorized to sell their bonds or notes at private sale, regardless of …
https://www.osc.ny.gov/debt/approvalsMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for … Key Findings We found that the Department needs additional controls to ensure timely Buy-in Program …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Health established adequate controls over inpatient claims for recipients who were transferred between merged or … responsibilities include establishing Medicaid policies for reimbursing hospitals and other health care providers for their services. Generally, when a Medicaid recipient is …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… year. Then, the Actuary: Determines the employer’s normal contribution Subtracts the value of Group Term Life Insurance … normal contribution* (invoiced subtotal “Regular Pension Contribution”) $10,000,000 Employer’s average rate …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… of Audit The purpose of our audit was to examine the School’s relationship with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … such services. Therefore, because School officials are not certain of the services they should be receiving …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBrighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… Background The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the … in writing. … Brighter Choice Charter Middle School for Girls Financial Operations 2014M301 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301