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Delaware County – Assigned Counsel (2016M-384)
… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for … 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceState Comptroller DiNapoli Releases School District Audits
… – Reserves (Allegany County) The district’s reserve fund policy does not adequately address funding levels resulting … debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 2057
… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-tax25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Report 2022-S-8 ). About the Program The … access to tablets and kiosks at no cost to Incarcerated Individuals (or Individuals) through a contract with Securus and its … Controls Over Tablet and Kiosk Usage by Incarcerated Individuals Report 2022S8 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … $7.8 million in overpayments resulting from: Claims billed with information from other health insurance plans that was … claims for the same procedures; Inpatient claims billed with incorrect patient status codes and with high (intensive) …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … posed patient safety concerns or were not in compliance with regulations and policies necessary for payment of the … provided; $1,005,176 in overpayments for claims billed with incorrect information pertaining to recipients’ other …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2014, eMedNY processed about 112 million claims, resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Administration of the Article 8-A Loan Program
… purpose, and whether loan recipients are complying with the requirements of their loans with respect to correcting violations and making other needed … for low- and moderate-income households. HPD provided us with 27 projects for which a total of $43.9 million in loans …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between … hospitals and to determine if payments for certain special items, in relation to the hospitals' actual purchase and … may be entitled to additional payments for special items (such as implants, drugs, and blood) that are not …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51 ). About the Program The New … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2019S51 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followOversight of Career and Technical Education Programs in New York State Schools
… current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, … school districts, and Boards of Cooperative Educational Services (BOCES) can do to enhance CTE programs. The audit …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsNational Directory of New Hires Data Security
… Objective To determine whether the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data. The audit covers the period June 2, 2016 to March 3, 2020. About the Program The Office of Temporary and Disability Assistance (Office) is …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, … Background The New York State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the … Long Island Workforce Housing Act 2015MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4DiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New … health and financial rights of child performers. The state Department of Labor should hold the entertainment and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board … of an issue not exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a … and duties necessary to effectuate the public or private sale and issuance of obligations of the municipality. In the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. Homeless … To determine whether the New York City Department of Homeless …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters