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Towns’ Road Management Plans (2014-MR-2)
… critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is … to manage 25 to 119 centerline miles per town. The road management cost per centerline mile varied from $4,429 up to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Property Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the homeowner’s primary residence and the total household income must be … or less) and the taxing jurisdictions where the homeowner’s primary residence is located must comply with the New York …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditRailroad Bridge Inspection Program
… management plans on hand are an average age of 10 years old and some may no longer be relevant. Also, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the … The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Overpayments of Claims for Selected Professional Services (Follow-Up)
… in our initial audit report, Overpayments of Claims for Selected Professional Services (Report 2010-S-73). … examined whether inappropriate Medicaid payments were made for selected providers who also received payments from Medicare. For the two year audit period ended December 31, 2011, we …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followReview of the American Academy of Pediatrics
… immunization initiatives under contracts C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The … Bureau receives grants from the Center for Disease Control and Prevention (CDC) for outreach activities that provide …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsReimbursement of Social Services Costs (2013MS-3)
… report - pdf] We also released 7 letter reports to the following Counties: Franklin [pdf] , Genesee [pdf] , … , Ontario [pdf] , Sullivan [pdf] , Tioga [pdf] . Purpose of Audit The purpose of our audit was to determine if counties were …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3State Agencies Bulletin No. 2198
… Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2023 are affected. … According to IRS Publication 15 (Circular E) for 2023, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Selected Wage Investigation Procedures (Follow-Up)
… Labor Laws (Laws), such as those that cover minimum wage and overtime, illegal deductions, day-of-rest and meal period requirements, and child labor. Division investigators from 12 District …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followOversight of Mental Health Education in Schools (Follow-Up)
… mental health services. Although school districts are not required to provide mental health services to students … August 2021. Overall, we found that the Department did not require school districts to submit any documentation or …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always effective or … welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received … Review the information sharing between the County Jails, New York State Sheriffs’ Association, and State agencies to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials … herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsImplementation of the Dignity for All Students Act (Follow-Up)
… our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the Program New York State’s Dignity for All Students Act (DASA) seeks to provide students in New … July 1, 2013 defined cyberbullying and added requirements for investigating and reporting alleged incidents. The State …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followSchuyler County – Court and Trust Funds (2021-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1State Agencies Bulletin No. 2308
… is excluded from Boxes 1, 3, and 5 and does not appear on Form W-2: Nontaxable Health Insurance NYS-Ride … of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted W-2s, either through New … Note: “IMPORTANT TAX DOCUMENT ENCLOSED” will appear on the outside of the Form W-2 Statement. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Privacy and Security of Student Data (Follow-Up)
… Privacy and Security of Student Data (Report 2021-S-29 ). About the Program The State Education Department (SED) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible members and generates payments to reimburse the providers for their claims. During the 6-month period ended September … to providers. However, we also identified the need for improvement in the processing of certain types of claims. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Anthem Blue Cross – Coordination of Benefits With Medicare
… by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … federal health insurance program for people aged 65 and older and for those under age 65 with certain disabilities. … plan. This process determines which insurance plan pays first as primary and which insurance plan pays …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareNYC Schools Underreporting Bullying and Harassment
… the NYC Department of Education (DoE) was not doing enough to report incidents of bullying, harassment and … Accurate and transparent reporting — or communication on how reporting can be improved — is the only option, and the … protect students from bullying and to train educators on how to properly recognize bullying when it happens. Failure …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment