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Newmeadow, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-48)
We conducted an audit of the expenses submitted by Newmeadow, Inc. (Newmeadow) to the State Education Department (SED) for purposes of establishing the preschoo
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s48.pdfMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … Medicaid services their recipients require, which includes pharmacy services. Many recipients have other third-party … audit period, HMS’ third-party liability recoveries on MCO pharmacy payments totaled about $118 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … by the Board secretary. Conduct site selection reviews and cost analysis for real estate transactions and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Copiague Fire District– Mechanic Shop Operations (2021M-93)
… Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Opinion 2010-1
… NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 … 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; see also Dolan v City of Tigard , 512 US 374, 129 L …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0City of Troy – Budget Review (B21-5-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10NYS Common Retirement Fund Announces First Quarter Results
… are invested in cash, bonds and mortgages (26.7 percent), private equity (7.8 percent), real estate (7 percent), … and transparency. A recent independent audit by Funston Advisory Services (FAS) determined the Fund was well-managed … have current and future consequences. DiNapoli and his investment staff are taking steps to address and expand the …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsOversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … for the more than 10,000 miles of public snowmobile trails in New York State. Members of approved snowmobile clubs pay a … for trail services. As a result, 31 of the 50 discounted registrations (62 percent) we sampled were for registrants …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesAdditional Resources – Information Technology Governance
… The Information Technology Governance LGMG can be downloaded at …
https://www.osc.ny.gov/local-government/publications/it-governance/additional-resourcesEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels that interconnect parts of New … than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s public transit … shall cross the bridges and tunnels without payment of the toll prescribed by the Triborough Bridge and Tunnel Authority …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followTown of Stratford – Supervisor’s Records (2013M-11)
… the professional services of an independent public accountant to perform an audit of the records. Key … year, or engage the services of a certified public accountant or public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolEnding Your Membership – Career Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited service and seven years have elapsed since you last worked for a participating public employer; 1 If you …
https://www.osc.ny.gov/retirement/publications/1642/ending-your-membershipEnding Your Membership – Forest Rangers Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1864/ending-your-membershipEnding Your Membership – Regional State Park Police Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited … an officer or employee with an employer that participates in the New York State and Local Retirement System. 1 …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipEnding Your Membership – En-Con Police Officers Plan
… Once you join, there are five ways your membership can end: If you do not have at least five years of credited service and seven years have elapsed since you last worked for a participating public employer; 1 If you …
https://www.osc.ny.gov/retirement/publications/1822/ending-your-membershipTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51DiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… reviews have already been conducted, including Starbucks, Facebook and Airbnb. More recently, Amazon , JPMorgan Chase, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusion