Search
Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … students because it did not obtain prescriptions, parental consent was not obtained or service providers did not meet …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … we returned 12,335 refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate … action. Key Findings We identified and returned to the Department 12,335 questionable refunds totaling about …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsTown of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … paid to the Town are recorded and deposited intact and in a timely manner. Ensure that all disbursements are for … Town purposes and based on a supported and approved claim that has been properly audited by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported. Key Findings The Board ensured the $746,000 in … Board ensured receipts were deposited recorded and reported and disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142State Agencies Bulletin No. 1031
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements; Excess Per Diem Payments; … 2010 maximum rate allowed by IRS for PCM is 50 cents per mile. Current maximum Federal per diems for the continental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1031-year-end-procedure-taxable-travel-reimbursementState Agencies Bulletin No. 1017
… the Retirement Plan Checkbox in Box 13 must be checked for most employees. Affected Employees All employees receiving a … government offer retirement system membership. Therefore most New York State employees are considered covered and will … plan are not considered covered by that plan. Therefore, most rehired retirees receiving benefits from a retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 563
… Fund 824 Stony Brook Fund 825 Empire State Fund 826 SUC Brockport Fund 827 SUC Buffalo Fund 828 SUC Cortland Fund 829 Fredonia Coll Foundation 830 SUC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… whether mainstream managed care organizations (MCOs) are submitting accurate administrative costs to the Department of Health (Department) and whether the Department is … To determine whether mainstream managed care organizations are submitting accurate administrative costs to the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 91-30
Whether a town board member who is employed as a sales representative for a corporation which holds State and county contracts would have a prohibited conflict of interest if the town purchases materials in excess of $100 under the State or county contract
https://www.osc.ny.gov/legal-opinions/opinion-91-30Dual Employment/Extra Service Approval Form - AC 1588
Dual Employment/Extra Service Approval Form - AC 1588
NYS POSITION DATA REQUEST FORM - AC 3218
NYS POSITION DATA REQUEST FORM - AC 3218
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3218.pdfGreenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected … reserve accounts. Audit all claims and ensure that each claim contains adequate supporting documentation. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113DiNapoli Announces Fiscal Stress Scores
… financial information of local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2020 and covers all counties and towns, 44 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOpinion 88-24
… program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in … costs include gasoline, electricity, the cost of use of a tractor and compensation for the spouse's time in preparing … of gasoline and electricity, but also for the use of a tractor and for labor in preparing the pond. Under these …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Addiction Support Services During Emergencies (Follow-Up)
… are required to develop, maintain, and update an Emergency Preparedness Plan (Plan) to help them prepare for, … respond to, and/or recover from an internal or external emergency that may present an immediate danger to personnel, … Further, in 2013, the State created the New York State Evacuation of Facilities in Disasters System (eFINDS), an …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply … (Clinton County) District officials did not properly bill tuition for nonresident foster care students enrolled at …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
This section provides information to all state departments and agencies on the federal management debt collection procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope2019 Annual Audit
The objectives of our examination were to determine whether payments were appropriate and i complied with the New York State Workers Compensation Law ii were consistent with applicable fee schedules and iii complied with the Boards policies and procedures
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-audit