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Medicaid Program - Improper Payments to a Physical Therapist (2013-S-15)
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15.pdfHealth and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About … the critical functions required to protect the health and safety of foster children. For example, we found that ACS did … included in our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… expansion following the Great Recession. “While New York’s local sales tax collections experienced stronger growth in … counties that had decreases in first-half collections, St. Lawrence saw the steepest decline at -5.7%, followed by … Conversely, the cities of Ogdensburg, Johnstown, Glens Falls, Mount Vernon and Utica each saw decreases in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Agencies Bulletin No. 2196.1
… Code Description IHP Temporary Compensation IHR AHP ADJ Temp Compensation IHR RIH Retro Temp Compensation IHR OSC identified employees who occupied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-representedPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel Security Role) how to report retirees using the Post-Retirement Reporting page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfState Agencies Bulletin No. 2196
… Description IHP Temporary Compensation IHR AHP ADJ Temp Compensation IHR RIH Retro Temp Compensation IHR OSC identified employees who occupied …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicLocal Sales Tax Collections Up
… Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… period July 1, 2014 through April 26, 2016. Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and … Monroe 1 Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesComptroller DiNapoli Releases School Audits
… methods for all purchases, including those that do not require competitive bidding. Copenhagen Central School …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of the new … The purpose of this bulletin is to inform the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37Opinion 90-6
… the Social Services Law on the condition that a day care room be permanently named in a manner which identifies the … may accept the grant conditioned upon naming a day care room in a county building in a manner which identifies the grantor, subject to the board's power to rename the room. You ask whether a county social services district may …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Holley Central School District – Financial Condition (2013M-342
… 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans County. The … District’s budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal … annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… with developmental disabilities living in 150 group homes across eight counties. Employees at each group home … purchase food and household items necessary to keep the homes operational. The DDSO purchased food and household … ensure a fair procurement. Instead, the DDSO allowed group homes to purchase groceries and household items from local …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not … 31, 2019, CVS Health processed and paid over 100 million pharmacy drug claims totaling $14.9 billion. Civil Service … 132,051 claims, totaling $30,695,221, that were paid for pharmacy services provided during periods when members were …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Agencies Bulletin No. 289
… NOTE: THIS BULLETIN IS FOR AGENCIES 2823X, 2855X, 2818X, 10680, 10690, 09000 AND 09180 ONLY Purpose To provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 … To provide instructions for processing payroll deductions for Federated Community …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotFiscal Stress Monitoring System – 2023-24 Not Filed and Inconclusive Schools
Fiscal Stress Monitoring System – 2023-24 Not Filed and Inconclusive Schools
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-not-filed.pdfFSMS Not Filed and Inconclusive Schools Fiscal Years Ending 2020
FSMS Not Filed and Inconclusive Schools Fiscal Years Ending 2020
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-not-filed.pdfNotice to Town and Village Justices
In May 2024, the Justice Court Fund expects to transition justices to a new platform to file their monthly reports.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2023-jcr-flyer.pdfMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… methodology. The Department incorrectly factored the cost of certain taxes levied against for-profit MCOs into the … the Department provided insufficient and conflicting MMCOR cost-reporting guidance that allowed MCOs to misreport … into the methodology; recalculate the administrative cost components of the mainstream managed care premiums based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followNew York City Economic and Demographic Indicators in Relation to New York State
This reference document includes major demographic, economic and fiscal indicators that highlight New York City’s contribution to the State.
https://www.osc.ny.gov/files/reports/pdf/report-11-2024.pdf