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Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Objective To assess the extent of implementation of the three … are eligible or appear eligible for Medicare are required to apply for Medicare as a condition of receiving Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… audit was to evaluate the District’s financial condition and controls over procurement for the period January 1, 2015 … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … with Steuben County District Attorney Brooks Baker and the New York State Police, we were able to bring this public official …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftCity of Glen Cove – Budget Review (B7-14-16)
… from the sale of City property of $410,000 and the settlement of legal proceedings of $950,000 that might not be …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Department of Transportation Bulletin No. DOT-16
… the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of the … as Begin Date Earn Code: COB Amount: Applicable Amount Payroll Register and Employee Paycheck The Earn Code COB and the amount will be displayed on the payroll register. The earnings description, Call Out Bonus, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-18
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payment … 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-18-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-14
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of … 2008 implementing agreements between the State of New York and the Civil Service Employees Association provides for Call …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenanceDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … district officials developed a more cost-effective way to provide special education services to students that eliminates tuition and avoids transportation …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationTown of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sinclairville – Water Operations (2014M-362)
Village of Sinclairville Water Operations 2014M362
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Examination of Outstanding Premiums
… Background New York State businesses pay NYSIF premiums for workers compensation and disability insurance. If a … by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to recover … however, it has taken steps to participate in the program. For example, NYSIF received DOB approval to participate in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsBaldwinsville Central School District – Financial Management (2016M-65)
… fund balance is in compliance with the Real Property Tax Law statutory limit. Amounts in excess should be used in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… would have on the District’s fund balance and the tax levy. Recommendations The audit report includes two …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … officials: Overestimated budgetary appropriations by a total of $5 million (8.6 percent) and developed budgets … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … and monitoring. Background The IDA is an independent public benefit corporation established in 1974 for the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure … a CSS user, you can: Enter the State authority's contract details and attach contract documents Submit contracts and …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… PIT filers are residents; 10% were non-residents who only pay New York PIT on income received from work, businesses or …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 2007-8
… 990 is a return filed by organizations exempt from income tax under sections 501(c), 527 or 4947(a)(1) of the Internal … that receives and disburses foreign fire insurance premium tax funds distributed pursuant to Insurance Law §§ 9104 and … that receive and disburse foreign fire insurance premium tax funds to be inspected and examined for such periods as …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unified Court System Bulletin No. UCS-208
… Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … automatic processing, agencies must review and approve the list of potentially eligible employees and make any necessary … Agencies should refer to the OCA memorandum for a list of eligible titles and payment amounts. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipment