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Oversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … by CMS and enacted as New York State Social Services Law § 367-a, effective July 1, 2016. The number of Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… or Report the results of the Village’s fiscal activities for the past four fiscal years to the public, as required by … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20CUNY Bulletin No. CU-466
… Agreement between the City University of New York (CUNY) and the CUNY Research Foundation (CUNY RF), instructional … 2013 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule , payments may be submitted beginning with paychecks dated 07/11/13 and must be completed by paychecks dated 03/20/14 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerOpinion 88-77
… of education who is also an employee of a not-for-profit corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Highland Central School District – Non-Instructional Overtime (2021M-8)
… for overtime work, including approval of overtime, to ensure that only necessary overtime charges are being … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Opinion 93-21
… sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may resolve to sell … board of fire commissioners wishes to maximize the sale price, but is concerned that a competitive bidding procedure … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the school district based solely on the allegations of these residents may find the bus company …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Delaware County – Third-Party Contractual Services (2014M-287)
… purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsTown of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Sodus Central School District – Software Management (2022M-64)
… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers … that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64East Islip Union Free School District - Financial Condition Management (2020M-24)
… and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The District’s general fund … points. Key Recommendations Review the District’s financial plan to maintain an unassigned fund balance at a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementState Comptroller DiNapoli Releases School Audits
… invoices matched amounts charged, purchase orders for goods received were signed by the receiver, and there was … exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. Livonia Central School District – … are inadequate because they do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOpinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … properties. You ask whether the district also may charge a fee to persons utilizing the services of the ambulance … Whether the district also may charge a fee to persons utilizing the services of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Licensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project). Key … properly claimed State aid for the Adirondack Educational Center AEC and North Franklin Educational Center NFEC capital …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company2013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportOpinion 91-22
… companies". Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may … (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid squad …
https://www.osc.ny.gov/legal-opinions/opinion-91-22