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Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for … of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. Generally, as the severity of the … We have followed up on the actions taken by by officials of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Contributing Toward Your Retirement – Article 14 Benefits
… join the Retirement System, all salary and service earned in connection with all employment must be reported to us. … the New York State and Local Retirement System, and used in the calculation of all benefits paid by the Retirement …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementWhite Plains City School District – Financial Management (2020M-71)
… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… of Minority and Women's Business Development (DMWBD) to promote employment and business opportunities for … and women on state contracts. The mission of the DMWBD is “to promote equality of economic opportunities for MWBEs and to eliminate barriers to their participation in state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateAccess Controls and Vulnerability Management
… share program, DRIVE. CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide … appropriate funding sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees … Data Security Standards (PCI-DSS), National Institute of Standards and Technology (NIST) standards, and its …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementSecurity Over Critical Systems (Follow-Up)
… the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of streams or rivers … Information Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for adhering to provisions in the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … can verify their taxable assessed values with OSC for a particular assessment roll year. Since municipalities … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… York City Police Department (NYPD) and the New York State Liquor Authority (SLA) had effectively addressed noise …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followState Agencies Bulletin No. 1001
… Increases not already paid. Affected Employees Employees in Bargaining Unit 05 who meet the eligibility criteria … include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part-time Percentage … not be automatically inserted. If the employee’s Sal Admin Plan, Bargaining Unit or Grade on Job Data does not match the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Funds overall return in the third quarter of the Funds 20152016 fiscal year was 288 percent for the threemonth …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsOpinion 89-64
… property ( cf. Eminent Domain Procedure Law, Articles 3, 5 and 6 relative to real property acquired by condemnation). … of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … manner (see also Winkler v Summers , 51 Hun 636, 5 NYS 723; 1988 Opns St Comp No. 88-35, p 65). To fulfill its …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Shareholders Send Exxon a Strong Message on Climate Change
… support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate … for England, asks the company to assess and report on how its business model will be affected by global efforts to … support for a motion asking the company to report on how its business will be affected by worldwide efforts to …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Business Partners
… additional information, please see the descriptions below. Hearings One of the responsibilities of the Comptroller, as … and trustee of the Common Retirement Fund, is to conduct hearings to review agency decisions affecting pension … Hearings are held across the state and may be conducted live, by video conference or by telephone, depending on the …
https://www.osc.ny.gov/retirement/business-partnersNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local … UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion of this plan. From …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesProblem Gambling Treatment Program
… treatment are referred to the nearest OASAS outpatient program and to Gamblers Anonymous. Key Findings OASAS has not … or social impact study to identify the number or location of individuals in need of problem gambling treatment … though four commercial casinos opened in New York State in 2013. Therefore, we could not determine whether OASAS has …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) and opportunistic strategy alternatives and real assets (0.6 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Reports First Quarter Results
… bonds and mortgages (21.96%), private equity (11.21%), real estate and real assets (7.96%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… bonds and mortgages (21.84%), private equity (12.23%), real estate and real assets (8.44%) and credit, absolute return strategies …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-results