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Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Livonia Central School District – Conflict of Interest (2024M-89)
… employee with those powers or duties. The Board member’s physical therapy company entered into six contracts with the … the former Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… other districts across the country as school districts in Los Angeles, Miami, Chicago and Clark County (Las Vegas) have … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State … Rain and the New York State Police for their work on this case.” “By working with the town of Potsdam’s judges, the … investigators provided substantial evidence to bring this case to a successful resolution,” St. Lawrence County …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from October 2023 … To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending … improperly allowed payments for Medicaid claims that did not contain an appropriate NPI in the OPRA fields. We … initial audit report Improper Medicaid Payments for Claims Not in Compliance With Ordering Prescribing Referring and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… excess of permitted limits; $357,066 was paid for newborn birth claims that contained inaccurate birth information, such as the newborn’s birth weight; and $46,193 was paid for services rendered …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021DiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the first quarter of the fiscal year were $748.5 million higher than … in the Enacted Budget Financial Plan, according to the monthly state cash report issued today by New York …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… audit covered the period from October 2021 through March 2022 and certain claims going back to June 2021. About the … their claims. During the 6-month period ended March 31, 2022, eMedNY processed over 294 million claims, resulting in …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Opinion 94-31
… to provide in a collective bargaining agreement between a village and its employees for the annual exchange of cash for … credit accumulated during the year. You ask whether a village and the union representing its employees may provide, … to provide in a collective bargaining agreement between a village and its employees for the annual exchange of cash for …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… in 2023 driven by domestic travelers. Las Vegas and Los Angeles followed with over 26 million and 21 million … visitors projected in 2025, compared to Las Vegas and Los Angeles at just over 29 million and 25 million, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationPlattsburgh City School District - Procurement (2019M-198)
… were not updated and deficient. All 10 purchase and public works contracts we reviewed totaling approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Opinion 89-39
… CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions … 801, 802[1][b], [1][h]: A newly-elected town board member who is also an employee of the insurance agency with … is applicable. You ask whether a newly-elected town board member would have a prohibited conflict of interest if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… Area ” or go to http://www.osc.state.ny.us/osdc/rpt6-2017.pdf …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Office acts as the clerk of the respective county's Supreme Court. It receives, indexes, and files all Supreme … the fiduciary clerk and the administrative judge of this decision in writing. Key Findings We found that the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyOpinion 89-50
… on their property. In particular, it is alleged that a 6" pipe installed under the patio in the pool area is … Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d 252 [1970]). Article VIII, §1 … provide a private benefit to particular property owners (34 Opns St Comp, 1978, p 55). Therefore, we have concluded, …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 89-18
… AND EMPLOYEES -- Conferences and Training Schools (wages lost from regular job while attending required basic course … TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending required basic course …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… any portion paid in a direct rollover to a Traditional or Roth Individual Retirement Account (IRA) or other eligible plan that accepts rollovers. If you … retirement month. The payment will be subject to federal income tax in the year the payment is made and NYSLRS will …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentPark Accessibility for People With Disabilities
… Objective To determine if New York City Department of Parks & Recreation facilities were … January 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation … To determine if New York City Department of Parks Recreation facilities were …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Post Office may return a check because of an incorrect address. Other times, a payee may request that a check be … values if looking up multiple refund checks at once: Bank Code: 10001 Bank Account: 1202 for “P” checks or 1203 … submit a new single payment refund voucher in the SFS to pay the next of kin. Uncashed Checks Pursuant to §102 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-check