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Medicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY … in FY 2023 and $67 million in FY 2024, see OSC’s report . During the 2023-24 school year, approximately … is about $30 billion, not including supplemental Medicaid payments. The City reimburses the State for its portion of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycElementary and Secondary Education – 2021 Financial Condition Report
… spring 2020, with an 85 percent four-year graduation rate (up from 83 percent the year before) and a dropout rate of 5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationElementary and Secondary Education – 2022 Financial Condition Report
… Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for which data are available, New … profiles and regional costs, among other factors. In SY 2019-20, 56.1 percent of K-12 students were certified for … Local Resources Represent the Largest Source of Funding In SY 2020-21, support for public elementary and secondary …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationContinuity of Operations Planning
… of guidance documents intended to aid agency planning teams when they prepare COOPs. A COOP can help government …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningAudit of the Tuition Assistance Program at Dowling College
… (TAP) awards. Background Dowling College (Dowling) is an independent, coeducational college located in Suffolk … and Education. Undergraduate tuition for full-time study is about $12,700 per semester. Current enrollment is about 2,000 students. TAP is an entitlement program …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeReporting on Foreclosure of Real Property Funds – Kings County
… 13, 2013. Background The Office of Court Administration is responsible for directing and overseeing the … 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's Office acts as the … (lender) determines that the defendant (borrower) is unable to negotiate a settlement, the plaintiff requests …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyMedicaid Program – Improper Payments to a Dentist
… fee for emergency treatment provided between the hours of 10:00 p.m. and 8:00 a.m. Payments for behavior management and services after normal business hours are in addition to the base fees for the treatments … and emergency treatments provided after normal office hours. Key Findings Medicaid paid Dr. Bonsi $66,402 for 2,361 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistSUNY Bulletin No. SU-338
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … BIW , CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022SUNY Bulletin No. SU-352
… Purpose: The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … , CAL , CYF, and CYP are affected. Background: Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, OER, and … and have since become full-time. Employees anticipated to be employed for both the Fall and Spring semesters are due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … environment has been restored. The first priority for agencies once the system is available for use is to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeUnified Court System Bulletin No. UCS-107
… Purpose To explain OSC’s automatic processing of this payment and … employees. OSC Actions OSC has created new earnings codes to be used on the Additional Pay page to pay the Supplemental Location pay: CLS (Courts Location … To explain OSCs automatic processing of this payment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleSUNY Bulletin No. SU-246
… the employee remains eligible. If the Pay Basis Code is HRY or BIW, the agency must submit a Reason code PAY/CRT … or the Reason code PAY/CSL (Cor Sal) if the Pay Basis Code is ANN. To pay employees with a Pay Basis Code of FEE, … adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-246-april-2017-state-university-new-york-suny-management-andSUNY Bulletin No. SU-223
… using the Reason code CRT (Chg Rate) if the Pay Basis Code is HRY or BIW or the Reason code CSL (Cor Sal) if the Pay Basis Code is ANN and the updated salary for each row, provided the … adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Town of Hempstead – Compensatory Time (2021M-64)
… Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Holland Patent Central School District – Fuel Inventory (2023M-141)
… Audit Objective Determine whether Holland Patent Central School District (District) officials safeguarded and … Determine whether Holland Patent Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Islandia – Overtime (2023M-121)
… During our audit period, the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… (District) officials claimed State aid for nonresident homeless students. Key Findings District officials did not claim State aid totaling $145,164 for nonresident homeless students during the audit period because the … procedures to ensure State aid was claimed for nonresident homeless students. Officials also did not complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… bases because a village is located within the Town. As a result, it is important for Town officials to accurately … $74.3 million in sales tax revenue to the Town. Audit Summary Town officials did not properly budget for and … benefit from the County sales tax distributions. As a result, taxpayer inequities occurred. See Appendix B for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140