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Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Medicaid—across all 50 states, the District of Columbia, and Puerto Rico to determine if an individual is … be made ($65 million). While all states, the District of Columbia, and Puerto Rico participate in the PARIS match, not …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingAccrued Payments and Leave Credits – When Employees Retire
… Credits page provides an online form which allows you to electronically submit final payment and service … quickly and easily. After you have made final payments to the employee and submitted your monthly report with these … may result in a reduced pension benefit amount. How to Access the Accrued Payments and Leave Credits Page There …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsTime and Attendance Practices of Selected Employees
… 14,326 equating to $529,080. The hours paid include both straight time and overtime. We identified seven MTA employees …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesNew York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… of Agriculture in February 2026, New York lost 500 farms and 100,000 acres of farmland between 2024 and 2025. … losses in this time period, the 1.6 percent loss of farms in New York was double the national rate of 0.8 … rate. Eighty percent of the reduction in the number of farms in New York came from small farms – those with sales of …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DiNapoli: New Yorkers’ Debt on the Rise
… debt burden ($55,810), student loan and credit card debt per capita were well above the national average, with student … (California, Florida, Texas, Illinois and Pennsylvania) on per capita consumer debt in relation to the average personal … United States as a whole. However, DiNapoli’s report found per capita debt in New York differs in notable ways from the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Part C outpatient claims, except for ambulance and psychology services, for which Medicaid pays 100 percent of … of exemptions to payment limitations for ambulance, psychology, and inpatient services), and engage other …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesTown of Pierrepont – Fiscal Stress (2014M-314)
… Background The Town of Pierrepont, which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Opinion 90-57
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for … within the village, but is not subject to referendum in any area outside the village which contracts to receive … fire protection services from the village fire department. In negotiating the consideration payable to a village under a …
https://www.osc.ny.gov/legal-opinions/opinion-90-57State Police Bulletin No. SP-251
… (Orange (36), Putnam (40), Dutchess (14) counties) $2,461 (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), … $1,372 $1,413 N/A SPL (Supp Location Compensation) (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), … Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Police Bulletin No. SP-256
… OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity Compensation, Maintenance Pay and Expanded Duty Pay and the April 2023 and April 2024 retroactive increases to … of OSCs automatic processing of the April 2023 April 2024 and April 2025 retroactive increases to Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOperational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State Comptroller – Office of Operations is pleased to announce SFS is now available for normal procurement and … lines – Contracts within SFS now have the capability to define specific components of the contract (lines), such …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryOpinion 89-30
… under a town contract to the private organization for use in the private organization's bus. You ask whether a … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide … the town purchases gasoline, annually, after advertising for competitive bids. Town Law, §64(2-a) authorizes a town to …
https://www.osc.ny.gov/legal-opinions/opinion-89-30The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by The Arc …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2398
… amount will increase to $24,500.00 for calendar year 2026. An additional deferment is available to employees age … their employees to log in to their Retirement@Work portal to set up a Salary Deferral Agreement with the … start or change the Flat Amount, the agency must insert a new effective dated row for the applicable SRA/TDA deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBus Driver Licensing (Follow-Up)
… met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, we found seven of the 142 … meet the requirements of Article 19-A, but were allowed to drive buses transporting an estimated 8,400 passengers on a …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followAccounts Payable Advisory No. 12
… Subject: Business Units must not include letters, special characters (e.g., #,-) or spaces in the … the invoice field of a voucher. There should not be any letters, special characters (e.g., #,-) or spaces before, … Business Units must not include letters special characters eg or spaces in the invoice field …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field