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Forms and Publications
… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsCity of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Gaming Commission Slow to Collect Casino Fees
… The state Gaming Commission has made only limited progress fixing problems … in an audit DiNapoli released in 2020 that found the commission had not collected $13 million owed by casinos. “The Gaming Commission must do a better job staying on top of New York’s …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… those who break our laws, accountable. The victims in this case are the people of New York who put their trust in this …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to State Comptroller Thomas P. DiNapoli. Sales tax … local governments short by about $327 million compared to last year. Although the first quarter of 2020 was …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: Trouble Ahead for Local Governments and Schools
… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … (AIM) payments to 12 cities and 20 percent of June Video Lottery Terminal (VLT) aid payments to 15 counties, cities, … Pandemic Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education … the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as the SED preschool … including costs, that Arc-JSLC reports to SED on its annual CFRs. For the 3 fiscal years ended June 30, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualMedicaid Program – Overpayments for Medicare Part C Claims
… whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage … 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare … as the correct payment amount. Key Findings We analyzed Part C claims for hospital-based inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HeartShare Human Services, Inc. (HeartShare) on its … New York City-based not-for-profit organization authorized by SED to provide preschool special education services to … and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Center - The Research Foundation for the State University of New York (ICLC) on its Consolidated Fiscal Reports (CFRs) … to children with disabilities who are between the ages of three and five years. During our audit period, ICLC … Special Education Itinerant Teacher programs. For purposes of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… reimbursement requirements. To Manual Therapy: Ensure that all costs reported on future CFRs comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $624,868 in personal service costs and $149,254 in other than personal service costs, as follows: $194,438 in lump sum bonuses that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualInternal Control System Components
… in New York State Government (Standards). The Standards form the minimum expectations for internal control in State …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Health Information Management Department – Selected Procurement and Human Resources Practices
… Management Department (Department) is responsible for the collection, storage, and transmission of patient … and archives more than 1.5 million records, accounting for roughly 42,000 cartons of stored materials. To manage its … and human resources. SK, Inc. (SK) was awarded a contract for medical records storage services that costs approximately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesMission Statement and Performance Measures
… to develop a mission statement and performance measures for evaluating their operations. For the fiscal year ended March 31, 2013 the Authority … The Authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates inappropriately enrolled as Medicaid … violations and questionable practices connected to the owner of a Medicaid eye care provider (Provider) and … To determine if the owner of a Medicaid eye care provider and the owners …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-and