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City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fReimbursement of Social Services Costs (2013MS-3)
… [read complete report - pdf] We also released 7 letter reports …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… Managed Care Payments for Medicaid Recipients With Medicare (Report 2010-S-75). Background Our initial audit … whether the Department of Health (Department) made premium payments to Medicaid managed care plans for Medicaid recipients who also had Medicare health insurance coverage, known as "dual …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… to provide investment returns consistent with the risk of private equity by making investments that meet fiduciary … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fund2021 Year in Review
A look back at some of the major accomplishments of 2021.
https://www.osc.ny.gov/files/reports/pdf/2021-year-in-review.pdfLeaves of Absence – Article 14 Benefits
… service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves … leave. To determine your eligibility and the cost (if any), please send a request to the Retirement System for … up to one year of service credit per incident while on Workers’ Compensation leave. …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceState Comptroller DiNapoli Releases Audits
… HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) In accordance with its contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other … of the value of the agreements on to the prescription drug program. United subcontracted key functions of the …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsOpinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY … has previously expressed the opinion that the time limit for holding the public hearing in section 108 is intended to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… submitted by Lake Grove and Mountain Lake to establish daily reimbursement rates for services provided to their …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceWyandanch Union Free School District - Budget Review (B19-7-1)
… The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 million in 2017-18 and $71.3 million in 2018-19, and proposed a budget of $78.2 million for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Installing the NYCD Application
Important information before you install new version of NYCD
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/install-nycd-program.pdfXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the … State to pay a death benefit in the amount of $50,000 to an employee’s surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, on-the-job …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitTown of Oyster Bay - Financial Condition Management (2020M-74)
… accumulated unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit … covered the period from April 2024 through September 2024, and certain claims going back to January 2022. About the … for services rendered to Medicaid-eligible members and generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Afton Central School District – Fund Balance Management (2023M-18)
… exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board unnecessarily appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18State Agencies Bulletin No. 308
… - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to the new Fiscal Year … 1, 2002, unless a Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002State Agencies Bulletin No. 845
… procedures for determining if a worker should be treated as an independent contractor or as an employee. Background Payments for services performed by … tax-related liabilities for misclassifying an employee as an independent contractor include: Social Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerTown of Russia – Financial Management (2014M-212)
… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212State Agencies Bulletin No. 1397
… the Line Number field. If applicable, update the Position Pool ID field on the Specific Information page by expanding … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be inactivated, insert a row on the Position Pool Table using the next pay period begin date as the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016