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State Agencies Bulletin No. 2366
… Purpose: The purpose of this bulletin is to inform agencies of the procedures and provide instructions for reporting the … The purpose of this bulletin is to inform agencies of the procedures and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to … on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made. The audit … To determine if Medicaid made inappropriate feeforservice payments to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthMedicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided … who need skilled health care; long-term nursing services; home health aide services; physical therapy; and social …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Agencies Bulletin No. 2084
… Purpose The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2167
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2276
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2377
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … documentation which is attached to each credit card claim. Ensure that District officials and employees comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… restricts the amount local governments may raise by taxing real estate in any fiscal year. The CTL form captures full … Local Government Reports Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateCambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each tenant’s income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… to give early warning to employees—defined as at least 90 days' advance notice (Notice)—of a mass layoff, relocation, … the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … which is a school district public library organized to serve the residents of the Dansville Central School … Adopt a procurement policy that gives guidance to staff for purchasing goods and services. Audit and approve …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225XII.5.D Selecting the Appropriate Location – XII. Expenditures
… should be sure the Location selected indicates the correct address where the vendor receives payment. In the SFS, this is referred to as address sequence. Agencies should use the default “Remit to” address sequence for the Location selected unless the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… component districts (local districts that partner with and are supported by the BOCES) and receive BOCES aid payments, which they then distribute to their component districts. Component and noncomponent districts 1 are eligible for BOCES aid on …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of … makes efforts to collect unpaid tolls, $11.3 million in tolls were either written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followEast Rockaway Union Free School District – Purchasing (2015M-253)
… The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three schools … not always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Oneida Public Library District – Cash Disbursements (2015M-20)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash … Key Findings The Board did not audit each claim prior to payment. No District official reviewed payroll reports … payroll checks. Two service providers had direct access to the District’s bank accounts. District officials have not …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20DiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… district made $95,000 in vendor payments to a school board assistant, whose duties mirrored those of the school district … not meet minimum qualifications for their positions and an assistant coach did not have a required coaching license. A … meet the minimum education, experience and certification requirements for their positions; receive an appropriate …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 89-42
… LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, … letter concerning the investment of village funds in short term United States Treasury bills under a system known as … the propriety of investing village funds in short term United States Treasury bills under a system known as …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: Get Your Money Back!
… Day/Time Event Location County Lower Hudson Valley June 4, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Ramapo … Ramapo Town Hall 237 NY-59 Suffern, NY Rockland June 5, 2025 10:00 a.m. – 1:00 p.m. OUF in the Town of Haverstraw … Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Stony Point …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-back