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Financial Oversight of the Advantage After School Program (Follow-Up)
… After School Program (Program). The Program offers a range of educational, recreational, and cultural … Daily Attendance (MADA). Contracts are for five years and range between $80,000 and $280,000 annually. Providers may …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followAccess Controls Over Selected Critical Systems
… determine whether access controls over selected Office of Children and Family Services (OCFS) systems are sufficient to … determine whether access controls over selected Office of Children and Family Services systems are sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to … and Affordable Care Act in 2010, the State developed the New York State of Health (NYSOH) as a new online marketplace for individuals to obtain health …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel … exceeds the statutory limit by nine percentage points. East Aurora Union Free School District – High School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … in the following table: Reason for Stopping Refund Number of Refunds Dollar Value of Refunds Taxpayer claimed … social security number 987 2,425,354 Taxpayer failed to claim correct New York State income 225 4,773,348 Taxpayer …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsAccounts Payable Advisory No. 1
… Secure to find job aids related to paying a credit card. SIGN UP TO RECEIVE ADVISORIES BY EMAIL …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/1-complex-entity-jpmorgan-chase-bank-naHuntington Man Pleads Guilty to Grand Larceny
… Attorney Raymond A. Tierney today announced that Moses K. Johnson, 63, of Huntington and a former employee of the Town … payments following her death in April of 2021. “Mr. Johnson callously exploited his mother’s death to line his … and bring those who attempt to defraud them to justice.” Johnson's arrest was the result of a joint investigation by …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyComptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all … County) The two procurement policies in effect during the audit period did not provide adequate guidance for purchases …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… three recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan … Department of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s … of Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. … paychecks dated April 9, 2009 Background Chapter 617 of the Laws of 2007 amends NYS Education Law, Article 8-B, Section 392 … To notify agencies of the secondary reduction in employee contributions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementState Agencies Bulletin No. 935
… Purpose To inform agencies of the procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible employees. Affected Employees Employees in the … to cash out up to 120 hours of accrued Over 40 Comp Time. For additional Information regarding the Over 40 Comp Time II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outState Agencies Bulletin No. 1026
… to agencies for processing the Over40 Comp Time II Cash Out payment for eligible employees. Affected Employees … in October of each year of the program to elect to cash out up to 120 hours of accrued Over40 Comp Time credits. … be accumulated to a maximum of 240 hours. An employee may cash out up to 120 hours of accrued Over40 Comp Time once per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … enrollment hit a high of a little over 8 million in June 2023 because federal legislation enacted during the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Controls Over Cash Advance Accounts
… advance accounts by transferring the funds to an unrelated account, without notifying the Office of the State … them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least four … authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsComptroller DiNapoli Releases School Audits
… back of retirement services, improper payments being made from the employee benefit accrued liability reserve, … district accumulated a significant surplus of fund balance from 2008-09 to 2011-12. Although district officials included … the result of significant overestimations of expenditures from several years ago. Over the last three fiscal years, the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… however, has not adopted a long-term capital plan to address this issue. Village of Newport – Financial Management … with four professionals for services totaling $27,048. For access to state and local government spending, public … in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded guilty today to … fire districts fall prey to those who abuse public money for personal gain,” DiNapoli said. “Such crimes can be … Brooks Baker and the Steuben County Sheriff’s Office for their work on this case.” The Comptroller’s audit found …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsArea #5 – Malware Protection – Information Technology Governance
… and stop some forms of malware before it can affect its targets is by using antivirus software. Antivirus software …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection