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Franklin Square Union Free School District – Website Transparency (2025M-93)
… information? Audit Period July 1, 2023 – April 17, 2025 Understanding the Audit Area Various laws and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Town of East Hampton - Budget Review (B21-7-11)
… General Part Town, Highway, Solid Waste/Recycling and Airport) as a cushion against unforeseen events. However, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Oneonta – Town Clerk (2021M-59)
… held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Compliance With Payment Card Industry Standards
… Purpose To determine whether selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards … 2015 to March 22, 2016. Background The State University of New York (SUNY) is the largest comprehensive university …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsOpinion 91-20
… municipality was added by amendment in 1980 (L 1980, ch 303) and creates an exception to the general rule that … of the claim against the user for fees and charges (see 82 NY Jur 2d, Payment and Tender, §33). Section 122-b does not …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Town of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … final assembly in Yonkers, New York. The first M9 rail car entered revenue service on September 11, 2019. The … Stock Programs Department Selected Aspects of the M9 Rail Car Project Management …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five … Individuals enrolled in both programs are referred to as “dual-eligibles.” Generally, Medicare is the primary payer for medical services provided to dual-eligibles. Medicaid then typically pays for any …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followFocus on Facts
… & Markets / Parks & Recreation DAM, 30% NYS Initiative, October 2025 DAM, Farmland Protection Program, July 2025 A Profile of … Real Estate in NYC: Rising Tax Bills During COVID-19 Fuel Disparities, September 2023 NYS Rent Relief Updates: …
https://www.osc.ny.gov/focus-onOpinion 2000-22
… municipal service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm representing clients before town … Whether an appointed town attorney would have a prohibited interest in a preexisting …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today by New York State … DiNapoli. The initial audit found the state was unprepared to respond to infectious disease outbreaks at nursing homes, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesOpinion 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-99-6NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), is asking fellow investors in Wynn Resorts to vote their shares for the Fund's request that the company disclose its direct and … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund Fund is asking …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingOpinion 88-17
… municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), 278; … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St … Comp, 1978, p 154, with regard to the dedication of park land in a subdivision, still represent the position of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in … in partnership with Fulton County District Attorney Brown and the New York State Police. Since taking office in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration … date of the final batch produced or the date the drug was recalled for health and safety reasons). Pursuant to CMS guidelines, the Department maintains drug termination dates in eMedNY, its claims processing and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followTown of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Reporting Unclaimed Funds to New York State
… Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s … Law requires certain entities to transfer abandoned money or securities to the New York State Comptrollers Office …
https://www.osc.ny.gov/unclaimed-funds/reportersUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… and their dependents. NYSHIP’s primary health benefit plan is the Empire Plan. UnitedHealthcare (United) administers the … their facilities to be performed by in-network anesthesia providers. Our initial audit report, issued on August 13, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory