Search
Dual Employment
… DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another … employees were concurrently employed by either more than one DOCCS facility or a DOCCS facility and another government … period. Follow-up and additional testing identified three staff who violated time and attendance rules, resulting in …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsPinnacle Organization – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Pinnacle’s CFR for the fiscal year ended June 30, 2015 and certain expenses … not-for-profit special education provider located in Oswego County. Pinnacle provides preschool special … 30, 2015, Pinnacle reported approximately $2.8 million in reimbursable costs on its CFRs for the two rate-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualErie Community College – Board Oversight and Management of College Resources (2015M-212)
… three campuses, in the City of Buffalo, Town of Orchard Park and the Town of Amherst. The College, which has … benefits for senior executives and was allowed to do so without adequate Board oversight. The Board did not …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesAccidental Death Benefit – Article 14 Benefits
… die as the natural and proximate result of an on-the-job accident, not due to your own willful negligence, an …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… 1, 2020 0.575 0.545 January 1, 2019 0.580 0.550 January 1, 2018 0.545 0.515 January 1, 2017 0.535 0.505 January 1, 2016 0.540 0.510 January 1, 2015 0.575 0.530 January 1, 2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesCity of Ogdensburg – Budget Review (B3-16-20)
… of our review, the City Council adopted a resolution on November 28, 2016 to amend the 2017 preliminary budget. … provide for a tax overlay. The general fund budget relies on a significant amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the City Council adopted a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Improper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… provides the basis for calculating the reimbursement. When a hospital bills Medicaid for an inpatient stay, the … services received as well as the date of the admission and when the services ended. Hospitals also report patient status …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… which are segregated for the purpose of carrying on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on all transactions. Fund is a balancing ChartField, and must … resources which are segregated for the purpose of carrying on specific activities or meeting certain objectives in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingCollege at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesEast Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) … The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … in most instances there were no credit card receipts to show whether items purchased were appropriate Village … are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Opinion 94-16
… is not required under section 803, however, in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 94-9
… State, July 22, 1975; Memorandum to the Governor, by the New York State Publishers Association, July 18, 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Comptroller DiNapoli Releases Audits
… dba Empower (Empower), a not-for-profit special education provider located in Niagara Falls, is approved by the State … of Labor – Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41) One of the … Department of Health – Medicaid Program – Managed Care Payments to Unenrolled Providers (2021-S-6) Medicaid …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… in Gravesend and Coney Island, Brooklyn; another in Flushing, Queens; and a third in Freeport, auditors found … occupancy from the building’s prior tenant. At an SADC in Flushing with a legal capacity of 323 people, auditors …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… for which they weren’t eligible. According to the most recent quarterly report of Disaster Recovery expenditures, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsComptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … they allowed an additional grace period after the 30-day payment period and also did not collect one percent late fees after 60 days. Village officials also did not bill two commercial customers because those customers had …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , Hughsonville Fire … Comptroller DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits