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Assessment and Collection of Selected Penalties
… a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited in the State's general … on ineligible entities. Other Related Audits/Reports of Interest Workers' Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsNotice of Assessment on State Lands
… Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – Conforms …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsCity of Albany – Payroll (2015M-110)
… employees work their required weekly hours in accordance with their collective bargaining agreement. … City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … corrective action. … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Horseheads – Collections (2023M-169)
… that document the date, purpose, form and amount of money collected. Annually audit the Clerk-Treasurer’s annual …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173City of Salamanca - Collections (2023M-131)
… $18,000 did not have either the correct check number included on the collection records, or no check number was listed at all. While we found no collections were …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the general …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Earlville – Collections (2024M-128)
… Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … 10 days of receipt. Without detailed receipt records and timely deposits, the Village has an increased risk that …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Oversight of Child Protective Services (Follow-Up)
… of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followExclusion of Indebtedness for Sewage Facilities
… Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… information. The Office of the State Comptroller (OSC) in most cases does not require the submission of all … those of the unsuccessful vendors, must be included in the procurement record submitted to OSC. If an RFP is used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… the requirements of EOP operations and include such things as administrative roles and responsibilities, student … administration of EOP and is responsible for, among other things, ensuring that EOP funds are used in a manner …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsTown of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Oversight of Select High-Technology Projects (Follow-Up)
… of dollars to private companies in high-tech sectors with the ultimate goal of creating jobs and increasing …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-follow