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City of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Opinion 88-29
… June 3, 1988 Diane Sennett, Clerk-Treasurer Village of Woodridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-29DiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… service company today pleaded guilty to grand larceny in the first degree for stealing over $1.1 million by … W. Khan, 40, the owner of MAK Limo, pleaded guilty in Ulster County Court before Judge Brian Rounds. He faces up to 15 years in prison and will pay $1.1 million in restitution. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingState Agencies Bulletin No. 1735.3
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17353-minimum-wage-annual-employeesChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Chenango Valley Central School District – … Technology Contingency Planning (2022M-162), released in June 2023. The audit determined that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fConflicts of Interest of Municipal Officers and Employees
… public capacity, must have certain powers or duties with respect to the contract; and (4) the situation must not fit … only if you have certain official powers or duties with respect to that contract. To have a prohibited interest in a … dependent or contingent on any action by the agency with respect to these matters. Fees based upon the reasonable …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … that warranted follow-up. About the Program The Department of Health (DOH) administers the State’s Medicaid program. … 370 million claims, resulting in payments to providers of nearly $49.6 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024March 2000: Handicapped Parking Education Program
… increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. One-half … amount will be paid to chief fiscal officer of the county in which the violation occurred. These monies must be used to …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… of Audit The purpose of our audit was to determine if the Department has adequate internal controls over its financial … 39 County Legislators. The Albany County Probation Department collected $464,508 and $542,187 in restitution, … Key Findings County officials have not ensured that the Department account clerks’ financial duties were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Agencies Bulletin No. 328
… Purpose To notify agencies of the process for renaming queries designed in the current version of PS … Refer to the final two sections of this bulletin for the new naming conventions and instructions on how to rename queries. PS Query Testing Assistance for Agencies The testing process will involve running the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeOpinion 2011-1
… duty of the development corporations' directors, is at best qualified materially by the requirement that the IDA …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… to provide services. This section also describes ways in which to make necessary verifications. Verifying vendor … throughout the contract term in verifying that a vendor to which payments are being made is maintaining the required … This section also describes ways in which to make necessary verifications …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… system) and because recipients were not removed timely from the managed care plans once their Medicare data was … localities and the broker to remove Medicaid recipients from managed care programs when they become Medicare … agreement regarding timely removal of dual eligibles from Medicaid managed care programs, and to implement …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72 ). About the Program The … Department of Health (Department) administers New York’s Medicaid program. The Affordable Care Act and implementing federal regulations mandated that State Medicaid agencies require all ordering and referring …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… to enrich herself at taxpayer expense,” DiNapoli said. “My thanks to Franklin County District Attorney Crawford and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit and bank account options in New York State Payroll Online … The purpose of this bulletin is to inform agencies of new functionality …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityComptroller DiNapoli Releases School Audits
… District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union … and the district’s financial reports were inaccurate. Niagara Falls City School District – Fuel Accountability … District Greenburgh Eleven Union Free School District Niagara Falls City School District and the Rocky Point Union …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal … relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of … elected by the tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsExamination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … outstanding benefit overpayments. The results contained in our report cover select high risk payment requests and … and prior years’ findings confirmed by DOL during in 2013. Key Findings We identified 7,370 erroneous payment …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsDrug Management and Disposal
… take-back events have collected large sums of drugs in New York since 2010, peaking at over 96,000 pounds in 2013. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposal