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Improper Payments to a Dentist (Follow-Up)
… issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, Medicaid made …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followOpinion 99-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … be drawn as to permit separate and independent bidding on each of the three subdivisions of work. It is our opinion … express statement as to the use of municipal employees on a project. However, since section 103 applies only when a …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Town of Wawayanda – Financial Operations (2024M-160)
… are recorded in the accounting system. The Board appointed a Supervisor’s Accountant (Accountant) to make journal … of the 2024 appropriations. The Board did not adopt a fund balance policy. Therefore, no rationale was … in the Clerk’s office. 1 Forty-one bank accounts in two different banks as of August 31, 2024 and 53 bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Huntington Union Free School District – Online Banking (2022M-178)
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Public Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … When confinement is ordered, 16- and 17-year-olds are now housed in specialized youth facilities operated by the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… and District officials implemented cost-effective measures to control expenditures. Key Findings The Board shared the … The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing expenditures by $90,000 since 2013-14. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureBradford Central School District – Online Banking (2022M-102)
… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials … banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online … banking access to only those individuals authorized by the Board. Update the electronic banking policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Miller Place Union Free School District – Check Signing (2017M-76)
… Findings The Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the … absence, the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature policy to require the Treasurer to maintain custody …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Mount Morris Central School District – Online Banking (2022M-99)
… to online bank accounts was limited. Monitor computer use with the acceptable use policy and regulations. Key … transactions. Monitor computer use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99State Police Bulletin No. SP-175
… Period Type Payment Effective Date Check Date 2016 Administration 1 Lag 04/06/2017 05/03/2017 Eligibility … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … gross and will be reported on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice All adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-175-april-2017-150-salary-increase-state-police-employees-representedState Police Bulletin No. SP-174
… Period Type Payment Effective Date Check Date 2017 Administration 1 Lag 04/06/17 05/03/2017 Eligibility Criteria … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … gross and will be reported on the employee’s Form W-2. Payroll Register and Employee Paycheck/Advice All adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Police Bulletin No. SP-165
… Period Type Payment Effective Date Check Date 2016 Administration 1 Lag 04/07/2016 05/04/2016 Eligibility … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … Additional Amount on the Update Employee Tax Data page. Payroll Register and Employee Paycheck/Advice All retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-165-april-2016-150-salary-increase-state-police-employees-representedDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… in meetings regarding its approval of a $511 million loan to the Thruway Authority for projects associated with …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… non-profit agencies that place foster children are doing home visits and other critical functions required to protect … State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," … nonprofit agencies that place foster children are doing home visits and other critical functions required to protect …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDivision of Housing and Community Renewal Bulletin No. DH-133
… employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Opinion 98-5
… 402 NYS2d 677). Therefore, if the county's code of ethics does not address this type of situation, the county may wish … a coroner who is a funeral director to perform the burials does not give rise to an appearance of partiality. Compliance …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Join Our Information Technology Team
… Keep Government Running Effectively and Efficiently The Chief Information …
https://www.osc.ny.gov/jobs/information-technologyMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followPayroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and … designated by agency users will be migrated to version 9.2 but will not be tested and updated by OSC. Agencies will have the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-and