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Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … Department of Health: Improper Managed Care Payments for Certain Medicaid Recipients ( 2010-S-66 ) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followWhitesboro Central School District – Separation Payments (2020M-146)
… payments totaling $66,368 that were not supported by their individual employment contracts and were based on a Board resolution adopted over 20 years before their contracts were approved. Allowed a former assistant principal to retire early and receive a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Farmersville – Justice Court Operations (Cattaraugus … and accountabilities were not consistently prepared. Town of Farmersville – Town Clerk (Cattaraugus County) Auditors … were not deposited in a timely manner as required. Town of Hunter – Information Technology (Greene County) The board …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Direct Placement of Children (Follow-Up)
… the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, … and information provided by OCFS through August 26, 2019. During the initial audit, we found that OCFS did …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31City of Long Beach – Budget Review (B20-7-3)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Division of Housing and Community Renewal Bulletin No. DH-77
… Purpose To provide the Division of Housing and Community Renewal instructions for processing … contained in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association … (CSEA), the 2011-2015 Agreement between the State of New York and the Public Employees Federation (PEF) and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-77-2015-csea-pef-and-rrsu-over40-comp-time-ii-cash-outOpinion 88-38
… are not exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of … are exempt from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of … is correct and that his interpretation is consistent with the plain language of section 8017. In a situation where …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Agencies Bulletin No. 2021
… No. 2021.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … and the Public Employees Federation (PEF) allows OASAS to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainTerms of Service
… time without notice. The most current version of the TOS is accessible by clicking the link at the bottom of every … User” shall mean a User enrolling on the Services solely for his/her own personal use. It may include Members and … person or entity, including, but not limited to, an OSC official, forum leader, guide or host, any business or …
https://www.osc.ny.gov/online-services/terms-serviceImplementation of the Dignity for All Students Act
… Act (DASA); and school districts report material incidents of discrimination and harassment, as required, to the … Also, we limited the audit to school districts outside of New York City. Background DASA seeks to provide students … Officials at most schools we visited were not aware of DASA record retention requirements, and some officials …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actTown of Attica – Town Clerk (2015M-210)
… our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled over $1.1 million. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followNew York City Airport Lease
… Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit … on our testing, we believe the Port Authority has complied with the terms related to base rent payments to the City. The …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureTown of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Opinion 92-7
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Lake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202