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Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Discontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying … and payment address matched. This match is not necessary in SFS when paying via ACH. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsOpinion 88-72
Concerning the formation of a town sewer district within the boundaries of an existing county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 93-12
… (travel expenses - spouse of school board member attending conference) GENERAL MUNICIPAL LAW, §77-b: A school district … education who accompanies the board member in attending a conference, even if board member has provided advance payment … education who accompanies the board member in attending a conference. You state that the board member would pay to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… management, housing referrals, placement services, and on-site medical and mental health services for homeless … the required inventories, and Complete year-end closeouts on time. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background … solely to the prevention, detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that … SIUs to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … Yonkers, New York, provides special education services to school-age and preschool children between 3 and 21 years of … The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC according to …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualEmpire Plan Drug Rebate Revenue
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. During our audit period, the … to the Department, including: $493,348 in rebates that Express Scripts failed to allocate to the Department; …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently … To determine whether the costs reported by Little Meadows …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualHomeless Outreach Program at the Metro-North Railroad
… 87 million customers – and an average of 298,300 customers daily – Metro-North is the second busiest commuter railroad … in homeless outreach activity. BRC is required to produce Daily Activity Reports, Weekly Reports, Monthly Reports, and … Transportation Authority’s (MTA) Homeless Outreach Program (HOP) database. Key Findings Despite the requirement …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadCity of Troy – Budget Review (B21-5-10)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for … in the proposed budget are reasonable. The proposed water fund budget includes estimated revenues for metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10State Comptroller DiNapoli Releases Audits
… or receive DHCR approval for eight of the nine succession apartments it awarded and granted three apartments to individuals who were not on the AWL. Four of … the required 3:1 internal/external ratio when offering apartments to applicants. As of July 31, 2016, one …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Medicaid claims. There was insufficient assurance that the doctor provided appropriate medical care and that services … Inspector General (OMIG) was actively investigating the doctor. According to OMIG officials, steps will be taken to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… improve the collection of unpaid tolls, which is needed to help maintain and repair New York City's bridges, tunnels and … "unbillable" because either the license plates captured on camera cannot be traced or are not legible. The audit, which …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an audit released … their entitlement to Medicare and taken steps to help get them enrolled, the Medicaid program could have saved as … renal disease who meet certain eligibility requirements get the Medicare benefits to which they are entitled …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsOpinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … who are elected or appointed town officials. Pursuant to General Municipal Law §806, however, a town board may … from voting on matters relating solely or primarily to the salaries of family members. You ask whether town board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Oversight of Juvenile Justice Facilities
… meet State standards and regulations for the health and safety of juveniles and staff. The audit covered the period … mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, … DJJOY Policy and Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesClimate Act Goals – Planning, Procurements, and Progress Tracking
… to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for … November 2021 for NYSERDA. About the Program The Climate Act, effective January 1, 2020, is one of the most ambitious … to achieve the Climate Leadership and Community Protection Act Climate Act goals followed proper procurement practices …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-tracking