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Medicaid Program: Provider Compliance With the Electronic Visit Verification Program (2022-S-31)
To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s31.pdfNYC Health + Hospitals: Nurse Staffing Trends Update
H+H experienced Registered Nurse (RN) hiring growth in Fiscal Year (FY) 2024, faster than initially planned, and reduced RN temporary staff by 880 systemwide.
https://www.osc.ny.gov/files/reports/pdf/report18-2025.pdfConstitutional Tax Limit Reporting
This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors.
https://www.osc.ny.gov/files/local-government/academy/pdf/constitutional-tax-limit-072424.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results
Results for all municipalities reporting for fiscal year 2023 were analyzed and highlighted in our report, which includes a special section on environmental stress indicators.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-munis.pdfTown of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109State Agencies Bulletin No. 1910
… 2019 which implements the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payTaxes – 2023 Financial Condition Report
… in securities industry bonuses as well as lower tax rates on the middle class effective January 1, 2023. The 5.1 … by the impact of the suspension of sales and excise taxes on motor fuel from June 1 to December 31, 2022. The … a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Education, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalUnified Court System Bulletin No. UCS-321
… of OSC’s automatic processing of the April 2023 UCS Increments and Longevity Increments and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsPompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Oversight of Sidewalk Sheds
… October 1, 2020. About the Program DOB is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the permitting and oversight of sidewalk sheds (sheds), … In addition, daily inspection reports were not maintained for 51 of the 60 sheds (85 percent). Further, in some …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsCopiague Fire District – Procurement (2020M-114)
… conflicts of interest existed. No competition was sought for professional services. Officials paid the 12 providers … The District has been contracting with the company for about 10 years. Key Recommendations Provide guidance for procuring professional services through a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Otego-Unadilla Central School District – Information Technology (2021M-178)
… Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured … action. … Determine whether the OtegoUnadilla Central School District District Board and officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Lake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202DiNapoli Releases Economic Report on Greater Flushing Area
… the greater Flushing area, enjoyed outsized employment and business growth from 2000 until Queens became the epicenter … the fastest growing local economies in the city, driven by small businesses with fewer than five employees. Among the … in early 2021. Flushing area businesses received 22.4% of Restaurant Revitalization Fund (RRF) grants and 29.5% of RRF …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were … user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … services. Key Recommendations Develop written procedures for managing network and financial application user account …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… from 2020. About the Program Homeless shelters across the State provide an array of services to families and adults, … and Urban Development’s point-in-time count for New York State, there were 92,091 homeless individuals in January 2019 … Services and 57 county offices throughout the rest of the State. As reported in our prior audits of the Office’s …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … for retiree health insurance and instead fund it on a “pay-as-you-go” basis or out of pocket. The funding mechanism … that allow public employers to set aside money today to pay for these benefits,” DiNapoli said. “The numbers are …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 94-1
… see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-47
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon his … of his or her authority and in an official capacity at the time of the alleged act; and (3) the town as well as the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47