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City of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Medicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps … Drug Rebate Program (MDRP). The audit covered the period from April 2018 through March 2022 and certain claims going back to January 2017. About the Program In 1990, Congress created the MDRP to reduce state and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: … may not establish a capital reserve fund for improvement district purposes. This is in reply to your letter asking … class may establish a capital reserve fund for improvement district purposes. You note that suburban towns are …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Government-Wide Financial Data – 2023 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… these transactions will create temporary bills that will then get approved systematically by SFS, which then results in the temporary bills being changed to actual … will automatically invoice these actual bills, which then results in an outstanding Accounts Receivable Item (AR) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… benefit that provides free vaccines to eligible children younger than 19 years of age whose parents or guardians may …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followCity of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to … reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate … in the City’s general fund as of December 31, 2010. Local Finance Law requires all local governments that have been …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… of the five recommendations included in our initial audit report, Improper Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… the Department of Health (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State's Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up)
… since the audit, we identified nearly $7 million in new improper payments and further actions are still needed to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/11/improper-fee-service-payments-services-covered-managed-care-followMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their recipients require, including …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsOpinion 93-9
… to be member of association to receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Opinion 92-32
… consideration ... which in no event shall be less than the expenses incurred by the municipality with respect to such …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary … of General Municipal Law, §207-i, relating to supplemental retirement benefits for certain police officers. The court …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to … basis for the condition measurement and the measurement scale used to assess and report condition; The condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements