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City of Newburgh – Budget Review (B19-6-11)
… City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to … and firefighters ($800,000) is likely underestimated by a total of at least $910,000. The budgeted $565,000 in … $50,000 for unemployment insurance may be underestimated by up to $291,000, based on proposed layoffs. The proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Collection of Fines Related to Tenant Complaints
… process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding fines more timely. As … that accurately tracks fines and settlements. Exercise full authority to collect outstanding fines. Consider whether …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… her duties resulted in the untimely payment of claims and litigation. As a result, the City’s reputation with its … potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Restitution Payments (2021-MS-2)
… tested, were behind on their restitution payments by a total of $283,620. The courts were often not notified … of the Departments cannot identify the source of all the money on deposit in their restitution accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Selected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established … generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesDual Employment
… dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of these staff had conflicting work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … surpluses for the 2016 fiscal year totaling $990,296 in the general fund and an operating deficit totaling $54,816 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Medicaid Program – Overpayments of Ambulatory Patient Group Claims
… (Department) in an effort to more accurately pay providers for services rendered. Prior to the APG implementation, … to deny claims with the prohibited rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit that was billed under one particular rate …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … – Court and Trust Funds (2014M-85) Records maintained by the county clerk and surrogate’s court were up-to-date and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2238
… a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Objective To determine whether Medicaid inappropriately paid for drugs from manufacturers … Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid Drug Rebate Program …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, … Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many of the State’s Medicaid recipients receive …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthHuntington Man Pleads Guilty to Grand Larceny
… A. Tierney today announced that Moses K. Johnson, 63, of Huntington and a former employee of the Town of … should have been terminated with her death. On October 11, 2023, Johnson was arrested by investigators of the … pleaded guilty to Grand Larceny in the Fourth Degree, a Class E felony, before Acting Supreme Court Justice Steven …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyState Agencies Bulletin No. 2346
… agencies that position pools and/or chartfield strings in PayServ may require updates for lapsing. Affected … Employees: All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations … See attachment: June 30, 2025 Lapsing Chartfield Strings in PayServ Agency Actions: Agencies will have to ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… inaccurate or incomplete claim information submitted by MCOs and providers, exclusions of Program of All-Inclusive … from the rebate process, and claim processing errors made by DOH and the rebate contractor. Key Findings DOH made …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… administered by health care professionals in a hospital or facility setting. Physician-administered drugs are also … physician-administered drugs. The audit covered the period from January 2017 through December 2021. We identified over …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followOpinion 89-18
… made to an assessor as reimbursement for lost wages. You ask whether a town may reimburse a town assessor for … the New York State Board of Equalization and Assessment. You indicate that the chairman of the board of assessors has, … attendance at two training schools during 1987. Therefore, you also ask, if the payment by the town to the chairman was …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 96-22
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Agencies Bulletin No. 2272
… in this bulletin will be effective on November 15, 2024. The new AC230, Worksheet for Paycheck Reversal, is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchange