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Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfMedicaid Program - Improper Medicaid Payments to a Transportation Provider (2018-S-10) 90-Day Response
To determine whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period from September 26, 2012 to December 31, 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18s10-response.pdfImproper Medicaid Payments to Eye Care Providers (Follow-Up) (2018-F-28) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f28-response.pdfMedicaid Program - Inappropriate Payments Related to Procedure Modifiers (2016-S-63) 90-Day Response
To determine whether Medicaid made inappropriate payments to providers that failed to use modifier codes properly.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s63-response.pdfMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67)
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67.pdfImplementation of Train Service to Grand Central Madison (2023-S-28) 180-Day Response
To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed passenger concerns in General Order #202 effective September 5, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s28-response.pdfAccounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdfNew Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfResponsible Workforce Management Policy and Principles
The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdfOpinion 88-30
… benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a … resolution or ordinance prescribing how sewer or ... water connections shall be made." In addition, section 130(15) of … St Comp, 1969, p 292; see People v Butcher , 28 Misc 2d 24, 209 NYS2d 723; 7 McQuillin, Mun. Corps., §24.264). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Your Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month … include duties performed outside normal business hours as long as they are work-related. See examples of Work-Related … vacation, your ROA should be three months and two weeks long. Failure to complete an ROA will result in the …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… [read complete report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. … funding and its mission. From January 1, 2024, through July 31, 2025, the Treasurer deposited revenues and … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Comptroller DiNapoli Releases School Audits
… manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also project both the general and school lunch funds to end the 2013-14 fiscal year with deficits of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1City of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of … guidance for water and sewer billing and collection. Village of Freeville – Time Attendance and Leave Accruals … announced his office completed audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… Jobs in New York City’s technology sector grew over the … employment in New York City increased by 33.6% (43,430 jobs) from 2016 to 2021 to reach a record high of 172,570 jobs. The city’s private sector lost 3.3% of jobs during this … Jobs in New York Citys technology sector grew over the course …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesOversight of Chemical Dependence Residential Services (Follow-Up)
… audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The Office of Addiction Services and Supports (OASAS) oversees one of the largest … prevention, treatment, and recovery programs providing services for over 680,000 New Yorkers each year, including …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… Patient Groups (APG) payment methodology covers most medical outpatient services. Claims are reimbursed based on a … service. The APG system was adopted by the Department of Health (Department) in an effort to more accurately pay … rate code combinations. For example, Medicaid paid a provider $149 for a clinic visit that was billed under one …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claims