Search
Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… 2019 through June 2023. About the Program The Department of Health (DOH) administers the Medicaid program. Most of the State’s Medicaid recipients receive their medical … have been incorrectly classified as inpatient instead of outpatient. Key Findings From a risk population of 61,171 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesVillage of Leicester – Financial Management (2025M-7)
… fund is funded primarily with metered water sales. Audit Summary The Board did not effectively manage the Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance in the … the Villages fund balance or adopt realistic budgets As a result officials maintained unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli Releases Guide to Federal Funding in New York
… “Actions taken in Washington to cut health care, food assistance, infrastructure and other critical programs will … for programs like Medicaid, Social Security, housing assistance, and the Supplemental Nutrition Program for Women, … billion in federal dollars in state fiscal year (SFY) 2025, representing more than 38% of the $249 billion in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkAdult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed into law on March 31, … York State. MRTA also establishes rules for the collection and subsequent distribution of taxes collected from the … for making AUC tax revenue payments to counties and NYC. We anticipate that most of the revenue associated with …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: Women in New York Still Earn Far Less Than Men
… Women in New York earned 87 cents on the dollar compared to men in 2023, according to a report on the gender pay gap released today by New York … State Comptroller Thomas P. DiNapoli. Women would have to work an extra 53 days to make what men in New York earned …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menAvoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Agencies Bulletin No. 923
… OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … Council 82 Security Supervisors Unit (BU61) and provides for salary increases and additional payments for those … 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/923-arbitration-award-implementation-retroactive-general-salary-increasesState Agencies Bulletin No. 1928
… Purpose The purpose of this bulletin is to inform agencies of the … or 04/01/2021 (Administration). Agencies must also review all subsequent rows to determine if additional updates are … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… Purpose The purpose of this bulletin is to inform agencies of the … or 04/02/2020 (Administration). Agencies must also review all subsequent rows to determine if additional updates are … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2329
… is to inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Increment Code 2222) even though the agency must submit a transaction to make the payment. Delete employees who should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesTown of St. Armand – Selected Financial Operations (2017M-142)
… were not audited and approved by the Board prior to payment. Key Recommendations Ensure revenues and expenditures … water and sewer charges. Audit and approve claims prior to payment in accordance with Town Law. … Town of St Armand Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Watervliet – Financial Condition (2017M-230)
… City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Lansing Fire District – Financial Condition (2013M-80)
… December 31, 2012. Background The Lansing Fire District is a district corporation of the State, distinct and separate … Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. Establish … adjust them accordingly as circumstances change. Establish a reasonable fund balance target based on the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. Background The C. H. Evans Hook and … of the Company’s funds during the period October 2009 to December 2012. In addition, during this period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… or Company membership adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not … not responsible for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or … annual operations. Key Recommendations Review and approve all bills/claims prior to payment to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for … August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291