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Oswego County – Court and Trust Funds (2022-C&T-5)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Oversight of Campus Foundations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… for higher-paying Evaluation and Management services than what were actually performed. The audit covered the period … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a … each category, there are either three or five levels of care that providers bill. The amount of United’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesImproper Episodic Payments to Home Health Providers (Follow-Up)
… the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to … for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs … December 13, 2015. Our audit identified $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followAccounts Payable Advisory No. 29
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationState Comptroller DiNapoli Releases School Audits
… without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials said they … claims auditor did not review the supporting documentation for all health insurance claims paid during the audit period … and in compliance with district requirements, except for one payment for $100 that should have been $300. Edinburg …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… lowest responsive and responsible vendors. Department of Health, Medicaid Program: Medicaid Payments Made Pursuant to … and seven were partially implemented. Office of Mental Health , Sky Light Center Inc.: Supported Housing … the Public Officers Law by employing his daughter as a volunteer coach and using state funds to pay for her travel …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the last day of each … New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… indicated by the remit-to address of PO Box 1100, Albany, NY 1000039132 VERIZON NEW YORK INC – for all other land line … Document Preparation: Utility Payments National Grid is a provider of electric and gas services in New York State. To … example, in the wake of natural disaster, LIPA may receive Federal assistance from the Federal Emergency Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesCUNY Bulletin No. CU-267
… Subject 2006 CUNY 1% Blue and White Collar Salary Increase for International … of Understanding for Successor Agreements to the 2002-2006 Blue & White Collar Agreement between CUNY and IBT provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-267-2006-cuny-1-blue-and-white-collar-salary-increaseOpinion 93-12
… advance payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School …
https://www.osc.ny.gov/legal-opinions/opinion-93-12CUNY Bulletin No. CU-555
… instructions for processing the CUNY Rate Increases for Auto Mechanic and Machinist. Affected Employees CUNY employees in the titles of Auto Mechanic and Machinist Background The rate increases are … for retroactive raises for employees in the titles of Auto Mechanic (no employees), Auto Mechanic (CUNY) (five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-555-cuny-rate-increases-auto-mechanic-and-machinistState Comptroller DiNapoli Releases Municipal & School Audits
… was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees … not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – Information Technology … In addition, the board did not comply with state law when it appointed the clerk of the board as the deputy claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Herkimer … were independently reviewed and approved prior to payment. The board did not appoint someone to audit claims and did not … or other guidance to communicate expectations for the claims audit process. City of Hornell – Business …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not … County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported … the auditors’ review. In addition, officials did not have a written contract with the town’s IT provider that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… obtaining the state’s business and overpaid for hundreds of household items, according to an audit released today by … from the Comptroller’s office for purchases in excess of $50,000 because they applied the agency’s discretionary … showed that the DDSO could have purchased more than 300 of the 375 items from preferred sources or from another …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyCity of Long Beach – Budget Review (B20-7-3)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized … would have included, among other things, the scheduled date for formal adoption of the budget. To date, City …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Vertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9