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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or  2020-21 fiscal year and found …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Town of Corning – Procurement (2020M-93)

… totaling $455,792 from 35 vendors and 10 professional service providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers without using competitive methods. Officials also …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Town of Oppenheim – Town Clerk Operations (2014M-248)

… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not … The purpose of our audit was to examine the Clerks operations for the period January 1 …

https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are … and criteria for the State Comptroller's review of the terms and conditions of certain municipal and public …

https://www.osc.ny.gov/debt/approvals

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials … cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

McConnellsville Fire District – Financial Operations (2014M-19)

… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire … prepared. The Board did not follow statutory requirements when adopting the 2014 budget and computing the tax levy …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Comptroller DiNapoli Releases School Audits

… increased real property taxes within the amount allowed by law. However, they could have used amounts from their …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1

The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists

… eligible persons in compliance with properly established waiting lists for the period January 1, 2012 through November 30, 2014. … size, and their names are placed on a manually maintained waiting list (list) created by HPD staff and subsequently … eligible persons in compliance with properly established waiting lists for the period …

https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists

Contributing Toward Your Retirement – Special 20- and 25-Year Plans

… 11) Members You are not required to contribute toward your retirement. However, you can make voluntary annuity savings … percent. Voluntary contributions are taken after taxes. At retirement, the annuity you receive would be treated as … 3 percent of your reportable earnings toward your retirement benefits until you retire, unless your plan limits …

https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirement

Efforts to Collect Delinquent Taxes (Follow-Up)

… Objective To determine the extent of implementation of the two recommendations included in our initial audit … (Report 2019-S-61 ). About the Program The Department of Taxation and Finance’s (Department) mission is to … To determine the extent of implementation of the two recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-follow

Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)

… of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for … for transfers and discharges are different and may result in lower payments for transfers. The objective of our initial …

https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-follow

State Agencies Bulletin No. 2166

… employees to update their addresses and payroll options in NYSPO. Affected Employees: All active employees of New York State enrolled in NYSPO. Background: Maintaining up-to-date addresses for … the ability to maintain their own address information in NYSPO. Effective Dates: This functionality will become …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-update

XII.6.J Paying a Refund – XII. Expenditures

… to process vouchers to refund revenue received. New York State often collects revenue from individuals or businesses … not currently existing, must contact the Office of the State Comptroller’s Vendor Management Unit to request a … - Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. Refer to Section …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refund

Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare

… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, physician, and counseling services; …

https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-covered

Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges

… whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and …

https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-discharges

Administration and Collection of Real Estate Transfer Taxes (Follow-Up)

… when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … buyer (grantee) must pay the tax. An additional RETT of 1% applies to conveyances of residential real property when … to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and March 31, 2020 …

https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-follow

Efforts to Collect Delinquent Taxes

… Objective To determine if the Department of Taxation and Finance (Department) is making … To determine if the Department of Taxation and Finance is making adequate efforts in accordance with …

https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxes

DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks

… of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. … concealed her stepfather’s death and forged his name in order to steal benefits from the pension fund,” DiNapoli … and strong law enforcement partnerships are succeeding in tackling pension fraud. The alleged actions by Ms. Burrows …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checks