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Opinion 89-43
… of treasurer, therefore, is generally an elective office, we note that Town Law, §176(2-a) sets forth a procedure for … day of December next succeeding the appointment. We note that subdivision 2-a also sets forth a similar …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Opinion 88-73
… improvement district purposes. This is in reply to your letter asking whether a town of the second class may … funds for improvement district purposes. We note that our reference to special legislation is not intended as a …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Medicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… about $7.4 million of the improper payments was recovered. We also identified three Medicaid providers who were charged … provider was still under review. Key Recommendations We made six recommendations to the Department to recover the …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. … our website." There are currently more than 35 million unclaimed funds accounts, some dating back to the 1940s. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyWindows Domain Administration and Management
… Objective To determine whether the Office of Information Technology Services has security controls in place to ensure appropriate management and monitoring of its Active … To determine whether ITS has security controls in place to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementCooperative Information Technology Services (2012MR-1)
… [read complete report - pdf] We also released 10 letter reports to the following: … participating local governments. The 10 local governments we audited serve approximately 335,000 people, and had …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. (CPN) on its Consolidated Fiscal … To determine whether the costs reported by United Cerebral Palsy Association of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… of the disbursement process by monitoring the use of his signature stamp and the work performed by individuals who … that the Executive Director’s monitors the use of his signature stamp. Segregate incompatible financial duties so …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… B. Quattrone today announced that former clerk-treasurer of the village of Bemus Point, Jennifer Jaegar, pleaded guilty to the theft of more than $58,000 in village funds. Jaeger, 39, of Bemus … B Quattrone today announced that former clerktreasurer of the village of Bemus Point Jennifer Jaegar pleaded guilty …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2016, we identified $12,744 in ineligible costs that Mary Cariola … pertinent SED guidelines that relate to the deficiencies we cited. To Mary Cariola: Ensure that costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne … pertinent SED guidelines that relate to the deficiencies we cited. To ARC Wayne: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Childhood Vaccines (Report 2017-S-41 ). About the Program The Vaccines for Children Program (VFC Program) is a federally funded … and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) were properly … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCourt Facilities Aid and Assistance Program
… Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible … Services to administer the CFIA program. The Justice Court Assistance Program (JCAP) provides annual grants of up to … While OCA has processes for ensuring its facility aid and assistance programs are used for only eligible expenses, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programCompliance With Payment Card Industry Standards
… of January 2019, CUNY offered 1,400 academic programs, 200 majors leading to associate and baccalaureate degrees, and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … Town of Monroe Water System Accountability and Electricity Cost Savings 2012M227 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219National Directory of New Hires Data Security
… has met federal requirements for securing National Directory of New Hires data. The audit covers the period June … of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by the Office of Child Support … has met federal requirements for securing National Directory of New Hires data …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-security