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Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the … Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Island Trees Union Free School District – Overtime (2016M-389)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … on issues of importance to New Yorkers including housing health care mental health and education …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetSkaneateles Central School District - Online Banking (2019M-2)
… audit period were appropriate. The online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Division of Housing and Community Renewal Bulletin No. DH-140
… inform agencies of OSC’s automatic processing of the April 2025 DC 37 RRSU LLS payment, eligibility changes due to the … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective April 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-140-april-2025-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1256
… Purpose On March 16, 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions of the Retirement … Program (VDCP). The SUNY Optional Retirement Plan (ORP) was selected as the model for the defined contribution … On March 16 2012 Chapter 18 of the laws of 2012 was enacted into law and amends portions of the Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… to a report from DOH, from July 2017 to June 2020, Black and Hispanic children were less likely to be referred … evaluated for the EI program compared to white children. Black children were also less likely than white children to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new Pre-Shift Briefing calculation and the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 1920
… Recall Standby OT Class SCC- Standby OT Adjust - APSU SOC- Standby OT Classified RS0- Retro Standby OT Adjust APSU … of .00072: For Earnings Codes OTA, OTW, RCL, ROC, and SOC with earnings dates on or after 04/04/2019 (Admin) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment Insurance (UI) benefit … payments approved by the Department of Labor (Department) were appropriate and comply with applicable Federal and State … or representations to obtain benefits to which they were not entitled. Based on overpayments identified during …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Oversight of Critical Foster Care Program Requirements (Follow-Up)
… At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… health care needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally performed during the preoperative, … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services unrelated to the original …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… is approved by SED to provide Preschool Special Education (SC) and Special Education Itinerant Teacher (SEIT) program … with autism between three and five years of age. Both the SC and SEIT programs are located in Douglaston, Queens. For … 2015, QSAC served 164 students, which consisted of 140 in SC and 32 in SEIT, with 8 children enrolled in both Programs. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… of CUNY’s fellowship leave program. For example, there was no single comprehensive record maintained by CUNY listing … We also found instances where supporting paperwork was not available, including activity summaries required to … report. Four recommendations were implemented, one was partially implemented, and one was not implemented. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… 2014-S-5 ). Background Our initial audit report, which was issued on January 5, 2015, determined that, for the … three recommendations, two were implemented and one was not implemented. Key Recommendation Officials are given …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followOnondaga County – Court and Trust Funds (2025-C&T-3)
… and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments made pursuant to court orders … circumstances, funds from estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and surrogate’s court must develop sound …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3North Merrick Union Free School District - Purchasing (2018M-87)
… - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes … found that District officials obtained the required number of quotes. We selected 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed. We reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during our audit period. We found that for the claims reviewed, procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211