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Variety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Special Class and Preschool Special Education Itinerant Teacher services) to about 420 children from school districts …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … administers programs for the prevention and treatment of alcohol and substance abuse. On October 1, 2009, OASAS … inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… to ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to … to ensure that commercial carriers whose vehicles or drivers ha …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… don’t otherwise qualify for Medicaid. As income, household makeup, and other factors change, individuals may transition …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … to the Office of the State Comptroller Justice Court Fund (JCF); outstanding bail of $7,200, over six years old, has not … of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216City of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2017. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Division of Housing and Community Renewal Bulletin No. DH-136
… on the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions … Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS payment should be the same as the appointment effective date. The LLS payment amount should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-88
… where the promotional salary is greater than or equal to 1st Longevity and less than 2nd Longevity, the Increment Code … where the reconstructed salary falls between 1st and 2nd Long, the eligibility for the longevity step is … recalculation where the resulting salary is between 1st and 2nd Longevity Steps and the employee is due a 2nd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawThe Survivor’s Benefit Program for New York State Employees
… work week equaled 20 or more hours (or your annual salary was at least 1,000 hours times the State minimum wage), and your salary was paid directly from State funds. Additionally, you … if that payment is less than one-half of your annual salary or if you do not qualify for any ordinary death …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesState Agencies Bulletin No. 1505
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … effective October 2016 as a one-time, lump sum payment in the amount of $1,250 or $2,500. A side letter to the … April 1, 2016 and before shall continue to receive them, in the event no successor Agreement is in place. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the drug was recalled …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsState Education Department Examination of Payments to Tough Man, Inc.
… or reimbursable from other funding sources. This includes registration fees, sponsorships, licensing fees, and … for the contracts we examined. Each student paid a registration fee to participate in the triathlons supported …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incComptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through … the district clerk was inappropriately authorized to sign checks in the treasurer’s absence and signed all …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and … properly calculated, adequately documented, or allowable for the two years covered by our audit. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, the total fund … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. In …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsManagement and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesTown of Lockport – Asphalt Millings Inventory (2025M-55)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent … Period January 1, 2023 – September 24, 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed … road paving projects that require a certain depth of the existing road to be milled and removed before the road is …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55State Agencies Bulletin No. 2108
… inform agencies of OSC’s automatic processing of the April 2023 CSEA LLS payment and provide instructions for payments … of New York and the CSEA, provides for payment of the 2023-2024 Longevity Payment effective April 2023 a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sum