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Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a municipality to develop … Model Code of Ethics for Local Governments Frequently Asked …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsReport on Estimated Receipts and Disbursements State Fiscal Years 2014-15 through 2016-17, November 2014
This Report on Estimated Receipts and Disbursements is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2014-17.pdfReport on Estimated Receipts and Disbursements, State Fiscal Years 2013-14 through 2015-16, November 2013
This report on Estimated Receipts and Disbursements is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2013-16.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2016-17 through 2018-19, November 2016
This Report on Estimated Receipts and Disbursements is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2016-19.pdfPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not implement policies and procedures over athletic event admissions. The athletic director did not monitor or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveOpinion 96-18
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (advisory referendum on becoming a city) REFERENDUM -- Advisory (village becoming … a village may not conduct an advisory referendum on the question of whether the village should become a city. …
https://www.osc.ny.gov/legal-opinions/opinion-96-18XI-A.2 Purchase Requisitions – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize the … purchasing goods or services. For additional information on the New York State procurement process, please refer to … This section directs agencies on the use of the requisition to streamline and standardize …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesXV.16.B Sole Custody Reporting – XV. End of Year
… will be available for agencies to use to report reconciled bank account information needed for the State’s annual … financial statements. Agencies are reminded that all bank accounts under their administrative control must be … . In addition, agencies are reminded that bank statement balances must be obtained and reconciled and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingOil Spill
… from the onerous costs related to the remediation of petroleum discharges on residential property. Memo Bill Text Status … from the onerous costs related to the remediation of petroleum discharges on residential property …
https://www.osc.ny.gov/legislation/oil-spill-0Oil Spill
… from the onerous costs related to the remediation of petroleum discharges on residential property. Memo Bill Text Status … from the onerous costs related to the remediation of petroleum discharges on residential property …
https://www.osc.ny.gov/legislation/oil-spillWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxSupplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… General Schneiderman. “Ordinary New Yorkers work too hard to have their tax dollars squandered by the dishonest …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-island