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Town of Delhi - Highway Department Leave Records (2020M-53)
… of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town … Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094DiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… come under pressure to offset the impact with its own funds rather than allowing vital services to be cut. These estimates exclude most federal Medicaid funds, which do not flow through the city's budget. …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsMedicaid Program: Managed Care Organizations - Payments to Ineligible Providers (2016-S-59) 90-Day Response
To determine whether the Department of Health and managed care organizations have adequate processes in place to prevent payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s59-response.pdfTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … … Determine whether Tioga County County Department of Social Services Department officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Contract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors appointed by the Governor. The primary …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local … annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including a … 60 percent voter approval of their budget. For the list of allowable tax levy growth factors for all local governments, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped … as 10 cities, including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive … the cap with 60 percent voter approval of their budget. Last year, school districts and the 10 cities of Amsterdam, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentOpinion 90-41
… properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and … petition of property owners pursuant to the provisions of section 264 of the former Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Medicaid Program – Inappropriate Payments Related to Procedure Modifiers
… 2017. Background The Medicaid program is a federal, state, and locally funded program that provides a wide range of … care services to those who are economically disadvantaged and/or have special health care needs. The Department of … procedures include the preoperative, intraoperative, and postoperative services normally performed by the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… created by IDA-sponsored projects narrowed between upstate and downstate regions in 2017, according to the most recent … New Yorkers can examine if incentives given out to create and retain jobs in their communities are worth it.” The … payments in lieu of taxes (PILOTs). Both total exemptions and PILOTs increased, resulting in net exemptions of just …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbDiNapoli: State Contractor Failed to Pay Prevailing Wages
… contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide its … state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the … Shorefront officials told auditors the company did not pay the prevailing wage rates because workers would lose …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesMedicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations … violated federal and State regulations by making payments to unenrolled providers. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … CSD, and Mount Vernon SD). Four school districts (East Ramapo CSD, New Suffolk CSD, Rensselaer City SD and Wyandanch …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… Descriptions contains information and details regarding State accounting codes. This chapter provides useful … Descriptions contains information and details regarding State accounting codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureDiNapoli: State Faces Potential Budget Gaps
… this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of … that annual spending growth from State Operating Funds will not exceed 2 percent. For the first time since DOB … ago, the Financial Plan shows that even if State Operating Funds spending growth is held to 2 percent, outyear gaps will …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state … levels.” Prior to the pandemic, states were required to renew coverage for people with Medicaid at least once a year … based on their enrollment end dates, through May 31, 2024. Renewal notices include the deadline for enrollees to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planOpinion 2006-10
… of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10League for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2018, we identified $272,526 in ineligible costs reported by the … in Medicaid fee-for-service revenue received by the Center when calculating the Center’s tuition rate. As a result, the … pertinent SED requirements that relate to the deficiencies we identified. To the Center: Ensure that costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manual