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DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Columbia County District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded … unlawfully waiving her own health insurance premiums at the town’s expense. “Ms. Henry took advantage of her public …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Collection Kits ( 2019-S-44 ). Background Medical professionals use Sexual Offense Evidence Collection Kits … kits for the Division and provides forensic analysis support to all State criminal justice agencies. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followLong-Term Care Ombudsman Program
… Objective To determine whether the New York State Office for the … advocating for the needs of the people it’s intended to serve. Our audit covered the period October 1, 2015 to January 30, 2019. About the Program Under the federal … To determine whether the New York State Office for the Agings …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programHigher Education – 2022 Financial Condition Report
… 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in the 2019-20 academic year was 13.6 … students in the 2020-21 academic year that enrolled in online instruction, over 58 percent attended exclusively …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationCity of Lockport – Budget Review (B23-1-7)
… plans for services rendered to individuals with health insurance coverage. City officials, including the Mayor, … to information provided by City’s third-party medical biller, the City has an outstanding receivable balance of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… or fraudulent personal income tax refunds payments so far in 2018. "Tax cheats are continuously looking for new … or fraudulent personal income tax refunds payments so far in 2018 …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsDiNapoli: Tax Cap Remains Below One Percent in 2017
… P. DiNapoli. The latest inflation figure affects the tax cap calculations for local governments that operate on a … limited growth for property taxes to stay within the tax cap,” said DiNapoli. “Low inflation has positive effects for … will necessitate even tougher financial choices.” The tax cap, which first applied to local governments beginning in …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017XIX.1 Overview – XIX. Project Costing (PCIP)
… including facilitating billing to the Federal Government, tracking capital spending cost and other various business … use of projects for non-onboarding agencies did not allow tracking of Federal and Capital costs under one project. Pre … including facilitating billing to the Federal Government tracking capital spending cost and other various business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewMedicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… selected Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on judgmental sampling, determined certain providers reported … analyzed the remaining Part C cost-sharing claims billed by these providers during the audit period and found – if the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Attorney’s Office or Probation. An Ignition Interlock Device (IID) connects to the vehicle’s ignition system, and … exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s supervision. We …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followCollection and Use of Oil Spill Funds (Follow-Up)
… Chapter 845 of the Laws of 1977 established the New York Environmental Protection and Spill Compensation Fund (Oil … operational responsibility for the Fund. The Department of Environmental Conservation (Department) is charged with … original report recommended that the Department improve monitoring activities to verify the accuracy of information …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followSelected Personal Service Contracts
… service contracts. The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has … State assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through September 16, 2019. About … To determine whether the Division of Military and Naval Affairs DMNA has adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… to the program via the proper authorities and that client case files contained required documentation. However, … a deferred compensation plan reserved solely for PCMH’s Chief Executive Officer; parties and alcoholic beverages for staff; and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followState Agencies Bulletin No. 2197
… of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackAccounts Payable Advisory No. 32
… Template for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: … for reportable payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be … elect not to use OSC to produce 1099 Forms must report payment information directly to the vendor and the IRS under …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… During 2012, the County purchased over 2,100 prescription medications for inmates from a local pharmacy. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … Findings District officials did not adopt budgets based on historical or known trends but instead overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Lackawanna City School District – Financial Condition (2014M-119)
… in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven elected … District officials consistently overestimated expenditures by an average of $3.1 million, totaling over $12.4 million. … result in cash constraints forcing the District to rely on short-term borrowings. District officials do not prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119