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Town of Greenville – Tax Collector (2020M-81)
… recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81CUNY Bulletin No. CU-329
… alien students who receive scholarships Background A scholarship is an amount given to an individual for study, … Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax exempt scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132SUNY Bulletin No. SU-181
… Purpose To provide instructions to agencies for processing stipend increases for Graduate Students in GSEU. Affected Employees SUNY … Background Chapter 189 of the Laws of 2011 provides for 3% Stipend Increases effective 10/1/07 and 10/1/08 for … To provide instructions to agencies for processing stipend increases for Graduate Students in GSEU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesTown of Chemung – Conflict of Interest (2022M-176)
… Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … Article 18, each invoice for repair work provided by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were deemed to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Piseco Common School District – Authorized Investments (2023M-172)
… with statutory requirements. As a result, District investments were at an increased risk of loss. District … policy annually, but did not ensure the District’s investments were in compliance with the policy’s list of eligible investments. The Board did not develop procedures to address …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… were completed and the State incurred a liability. If the payment is made pursuant to a contract, the obligation date … or services were completed. Debt Service Date the bond payment is due to the bondholders. Prepaid Vouchers … (518) 474-3277 Guide to Financial Operations REV. 02/19/2021 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… District Attorney David M. Hoovler announced today that, John Aber, 49, of Staten Island, pleaded guilty before Orange … department for their investigation and the arrest of John Aber. I also thank the Office of the New York State … District Attorney David M Hoovler announced today that John Aber 49 of Staten Island pleaded guilty before Orange …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerDiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… Deanna Hansen also contacted the retirement system about beneficiary information. Deanna Hansen did not inform the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… 2016 to December 2020. About the Program The New York State Medicaid program, administered by the Department of … and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… in place to accurately capture the Title V Operating Permit Program’s (Program) revenues, expenditures, and … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The … bills them annually. The Act mandates that the Program’s permit fee revenues be sufficient to cover all reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… than the price offered on state centralized contracts. The rate could be characterized as price gouging had the general …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryDiNapoli: Tax Breaks From IDAs Continue to Climb
… Development Agencies (IDAs) provided $695 million in net tax exemptions in 2015, an increase of 10 percent from … Development Agencies IDAs provided $695 million in net tax exemptions in 2015 an increase of 10 percent from the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbOpinion 92-34
… (partial payment of parking fines and surcharges) VEHICLE AND TRAFFIC LAW, §1809-a: When a city receives … parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, §1809-a. You ask if a surcharge is … payment, as when there is a refusal to pay the surcharge. Vehicle and Traffic Law, §1809-a, pertaining to parking …
https://www.osc.ny.gov/legal-opinions/opinion-92-34XI-A.9 Receiving – XI-A. Purchasing
… Health) Receiving of perishable foods (e.g., Sysco, Driscoll) Agencies must practice “blind receiving” whenever …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingClaims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdf