Search
Mandatory Membership – Membership and Enrollment
… Mandatory members are required to join NYSLRS. Beginning July 27, 1976, membership is … permanent appointment. Employees who are eligible to join PFRS (both full-time and part time police officers … and 2 were required. Before April 1, 1967, the member had to earn at least $1,000. On or after April 1, 1967, the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… the Program DOH administers New York’s Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” Additionally, many Medicaid recipients receive their services through … and/or substance use disorders. Within MMC and HARP is the Integrated Benefits for Dually Eligible Enrollees …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOversight of the Farm-to-School Program (Follow-Up)
… relationships between schools. The Program is intended to connect schools with local farms and food producers, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followVillage of Leicester – Financial Management (2025M-7)
… did not effectively manage the Village’s fund balance or adopt realistic budgets. As a result, officials maintained … and adopt comprehensive written multiyear financial or capital plans that would have assisted the Board and … Board did not effectively manage the Villages fund balance or adopt realistic budgets As a result officials maintained …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, such as town … and indicated they planned to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66DiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… that she will continue to provide a strong, steady hand to help grow the Fund and protect the retirement … beneficiaries." "My gratitude goes to Comptroller DiNapoli for his trust and support. We have worked diligently to grow … opportunity to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees, as opposed to the cost-based rates established using CFR-reported financial information. … that use LRI’s preschool special education services pay tuition to LRI using reimbursement rates set by SED. The State, in turn, reimburses the counties …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… who are between the ages of three and five years. In addition to owning and operating the Amerimed Kids SEIT … 2015, Amerimed Kids reported approximately $3.8 million in reimbursable costs for the SEIT cost-based program. In a letter dated December 18, 2018, Amerimed Kids informed …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced the sentencing of Rochelle Rose to … including cellphone and utility bills, insurance and a car loan. The Mount Vernon resident was prosecuted by the … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… He also allegedly used the tanker to fill ponds, mix concrete and water plants for his wife’s business and used …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesSexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual harassment. … The Office of the State Comptroller is committed to maintaining a workplace free from sexual harassment …
https://www.osc.ny.gov/sexual-harassment-policyInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfSelected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfVillage of Fultonville – Claims Auditing (2015M-106)
… conducted a complete and thorough audit of the claims that we reviewed, and the claims were adequately supported and for …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … and all five Board members), 17 employees or 15 percent of employees tested and the five volunteer Board members did …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… elected officials. However, of the 150 total individuals we tested (142 selected employees and all eight elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1