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Dual Employment
… employed by either more than one DOCCS facility or a DOCCS facility and another government agency, earning over … payments for time not worked. These three cases showed a pattern of routine, improper activity such as claiming to be working in two places at the same time, not allowing sufficient commute …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Corcraft's Textile Procurement Practices
… they continue to meet IFB specifications after contracts have been awarded and payments are made. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were … and bonus programs, resulting in $76,254 in incentive payments that should be recovered because they were: not … To determine if incentive and bonus payments made by the Erie County Medical Center Corporation …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… (lower) drug prices. Federal law prohibits duplicate discounts, which occur if manufacturers pay Medicaid rebates … to collect allowable rebates and avoid duplicate discounts, states must accurately exclude 340B drugs from the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programFacility Planning Bureau Project Review (Follow-Up)
… The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York … storage buildings/sheds, press boxes, and concession stands. The Department ensures all planned projects comply …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followSelected Performance Measures (Follow-Up)
… The audit found that, between January 1, 2015 and August 22, 2018, performance measurements were not consistent …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOversight of Telemental Health Services (Follow-Up)
… under Article 31 of the Mental Hygiene Law with the delivery of mental health services, including the use of … followed in 2016 by expanded regulations that allowed delivery of TMH from additional settings. Another expansion … was to determine whether OMH was adequately monitoring the delivery and performance of TMH services and ensuring that …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… The audit objective was to determine if the Department of Health (Department) had taken sufficient steps to safeguard … dangerous prescriptions if Treatment Programs did not check I-STOP and, where authorized, coordinate care with … – auditors noted 493 of the 18,786 recipients required medical care as a result of opioid or narcotic overdoses that …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… Fund, HHAC provides State financial assistance in the form of grants, loans, or loan guarantees to acquire, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followPrivacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) … data and is monitoring New York State school districts to ensure they are complying with the legislation and … To determine if the State Education Department consistently …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataThe 80/20 Housing Program (Follow-Up)
… provides income tax credits, and municipalities provide real estate tax abatements, as incentives to developers. In … receive tax abatements through Section 421-A of New York's Real Property Tax Law. As of September 27, 2018, 93 …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not … doing so. In addition, the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to … debt has grown 9.4% and the city’s debt service payments have risen 13.2%. The city will need $80.6 million to service …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58State Agencies Bulletin No. 1837.2
… and are seeking a medical diagnosis. Wages are paid at the employee’s regular rate of compensation but are … unavailable due to COVID-19 precautions. Wages are paid at a rate of two-thirds of the employee’s regular rate of … health emergency. Employee wages under the EFMLA are paid at a rate of two-thirds of the employee’s regular rate of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveTown of McDonough – Financial Operations (2017M-120)
… 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Cost-of-Living Adjustment – Special 20- and 25-Year Plans
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … your benefit). The adjustment percentage is applied only to the first $18,000 of your Single Life Allowance, even if … a pension payment option that pays a lifetime benefit to your beneficiary and if the beneficiary is your spouse, …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The Library, which serves a population of … Fulton Public Library Cash Receipts and Disbursements 2017M269 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
Walton Fire Department Financial Operations 2017M242
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Butternuts – Accounting and Reporting (2016M-323)
… The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 … Town Board which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323