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City of Amsterdam – Budget Review (B24-5-5)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 202425
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5New Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … the need for maintaining certain reserve balances or under what specific circumstances they will be used or replenished. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementIntroduction to IT Governance – Information Technology Governance
… technology (IT) systems including, but not limited to, costs for computers and related hardware equipment, … the Internet, communicating through email and reporting to State and federal agencies. These systems and the data they hold are valuable and need to be protected from unauthorized, inappropriate and wasteful …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP training was not provided to all …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Medicaid Program – Improper Payments for Brand Name Drugs
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… speech therapy services, as well as prescription drugs. When these services are rendered to dual-eligible recipients, … million of the payments. Providers we spoke to indicated they were unaware the services were covered by Medicare and, … recipients had Medicare coverage for the services, over half of the claims were for individuals who had their …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Objective To determine whether Empire BlueCross properly paid hospital … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsHerkimer County – Court and Trust Funds (2023-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… being convicted of stealing nearly $85,000 in New York state pension payments meant for her deceased father, State … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper … contractors, sub-grantees or other recipients of State funds. Process and Document Preparation: State agencies … If an employee is involved in the theft or misuse of State funds, the agency must also refer the incident to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsTransaction Number Requirement
… Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. … and Policy Analysis by emailing: AuthorityReporting@osc.ny.gov Example A: Where to find Transaction Number on the …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementTown of Alden – Town Supervisor (2024M-105)
… the Board did not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a … officials completed bank reconciliations that should have been completed in prior years. Provide the Board with … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105CUNY Bulletin No. CU-329
… inform agencies of the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY … travel, room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsOpinion 2005-5
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 90-4
… the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the … pond have asked the village to explore the possibility of having the village dredge the pond and assess the cost on the … p 43; 1981 Opns State Comp No. 81-325, p 353). It would not contravene Article VIII, §1 to expend municipal moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Unified Court System Bulletin No. UCS-282
… not included in the calculation of overtime compensation. Tax Information The December 2019 Uniform Allowance (UA5) and … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-282-december-2019-uniform-and-equipment-uniform-allowance-andOpinion 88-1
… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1DiNapoli: Oversight of Supportive Housing Falls Short
… released three audits of supportive housing providers for New Yorkers with mental illness, which found that a lack … by the state Office of Mental Health (OMH) allowed not-for-profit providers to bill for improper expenses, such as … housing, we need to ensure that oversight of the taxpayer dollars that fund vital services for mentally ill New Yorkers …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortCUNY Bulletin No. CU-804
… Administration Plan of C01 and Job Code 015937 (Dist Prof), 016042 (University Professor), or 016094 (Vistng Distngd Prof). The agency must submit a Pay Change on the Job Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-increments