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Fraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfState Comptroller DiNapoli Releases Municipal Audits
… Library staff did not issue adequate receipts for all collections and did not properly account for attraction … Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418) … not established adequate procedures over solid waste and recycling charges to ensure customers were accurately charged …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfDiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… New York State Comptroller Thomas P. DiNapoli and Special Agent-in-Charge Michael McGill of the Social … in payments from the New York State Common Retirement Fund and SSA that were sent to his deceased mother, Elizabeth Dorothy Case. Bump concealed his mother’s death and continued collecting her retirement and SSA payments. He …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsOpinion 91-60
… of determining conflicts of interest) STATE CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's … 411; Ronan v Levitt , 73 Misc 2d 35, 341 NYS2d 176 affd 42 AD2d 10, 344 NYS2d 624, mot for lv to app den 33 NY2d 514, …
https://www.osc.ny.gov/legal-opinions/opinion-91-60DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Medicaid recipients who were reported as discharged from a hospital, but then admitted to a different hospital less than 24 hours later. These claims raise the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched … led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard who admitted she falsified …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsCentral New York Regional Market Authority – Financial Condition (2024M-18)
… complete report – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs. Key Findings The Board and officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18SUNY Bulletin No. SU-279
… is changed to calculate the biweekly payment based on 366 days in that fiscal year. Since the fiscal year … on Compensation for affected records, which do not have an existing row on the Job Data page, with an effective … on the effective date. After the leap year calculation has been updated, if a transaction is submitted with an effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunySUNY Bulletin No. SU-225
… 12L, checks dated 09/23/15 OSC Actions Job Data After payroll processing for Pay Period 12L is complete, OSC will … with the new Leap Year calculation. Additional Pay After payroll processing is complete for Pay Period 12L, OSC will … an effective date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from Leave without Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calAffordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers … Grant monies may be used for new construction, home improvements, or acquisition and repair projects. The … To determine whether Affordable Home Ownership Development Program Program grant managers are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programCity of Olean Housing Authority – Board Oversight (2016M-93)
… The Authority does not have a written agreement with the brokerage firm that assists the Director in managing the … procedures to monitor the performance of the consultant and administration of the CFP. Develop a written, … the brokerage firm specifying, among other things, the services to be provided by the firm and the consideration to …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Operational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial Operations … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … Accounting Date Policy Change Confirmation …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” … Managed Care (MMC), which provides comprehensive coverage, and Health and Recovery Plans (HARP), which provide … disenrolling dual-eligible recipients from MMC and HARP as part of the COVID-19 public health emergency unwind process. …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… and contacts, and must communicate changes timely. Customer File Business Units create or administer revenue … contracts in the SFS with customers registered in the Customer File. The New York State Customer File consists of Centralized Corporate Customers and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Attorney Paul Czajka, and the New York State Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from the rescue … Attorney Paul Czajka and the New York State Police today announced the indictment of former Chatham Rescue Squad …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadIX.6.A Drawdown Overview – IX. Federal Grants
… funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management systems … federal government. In some cases, draws are not performed daily, but instead are drawn at agency request since agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… New York. Arc Erie provides preschool special education services to children with disabilities who are between 3 and … programs: Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours … (tax services) performed by the accounting firm during the same 365-day period of the CFR and financial statement audit. …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manual