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Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4State Agencies Bulletin No. 1836.1
… activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for Annuals-2080 OCS, OWC R72 O19 Covid-19 OT Hry/Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeWestmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be … are provided by, or under the supervision of, a licensed therapist as required for Medicaid reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mJustice Court Fund
… Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] … the JCF Modernization effort: For questions about TSLED: Contact us: Mail:Justice Court Fund Office of the State … [email protected] Email: [email protected] Contact the DMV: Email: [email protected] Phone: (518) …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundArchived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Town of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Motor Vehicles (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes enforcement … Department of Motor Vehicles adequately ensures automotive service sales and salvage facilities are registered and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in … EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Audits
… office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. … Department of Education refers students to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, auditors …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… drugs, which are drugs administered by health care professionals in a hospital or facility setting. A prior … one was partially implemented and one was not implemented. Homes and Community Renewal: Division of Housing and … those developments to misspend funds and fail to provide a safe and clean living environment for their residents. DHCR …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceXII.6.B Land Acquisition Payments – XII. Expenditures
… payment amounts are distributed in accordance with the OAG certification letter and the agency submitted the relevant, … or redirect payments to affected parties per the OAG certification letter, as necessary. In addition, OSC will … Title Report of Physical Inspection Release of Owner Title Search Affidavit of Title Assignment of Claim (if necessary) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each … total $125,410 charged to the Fleet Manager's travel card for the three-year audit period, $114,351 was expended to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service (Department) … the Health Network allows the hospitals to be reimbursed for special items (e.g., implants, drugs, and blood) that are … adequate policies and procedures to ensure that payments for certain special items claimed by Mather were …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followPSCH, Inc.
… that PSCH claimed on the Consolidated Fiscal Report (CFR) for the period July 1, 2012 through June 30, 2013. Background … and its expenditures up to the amount of the contract. For the year ended June 30, 2013, PSCH reported approximately … staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed $31,908 (more than half the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-inc