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Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January … The purpose of our audit was to assess the oversight of the Districts financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Roosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was … Board spent $8,500 for travel that may not have been for official Library business. The Board did not implement …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development Corporation’s (THLDC’s) … The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health … 2017 through August 2021. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… The current and former Supervisors did not prepare monthly bank reconciliations, provide the Board with complete and … without complying with competitive bidding requirements. Bank reconciliations and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Unified Court System Bulletin No. UCS-266
… To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees Courts … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625
… To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees CUNY … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollLife Changes: How Do I Prepare to Retire?
… Thomas P. DiNapoli We are living longer. With many of us now spending a third of our lives in retirement, it’s important to consider how … retirement benefit amount). If your initial payment was too high, your monthly payment will be temporarily reduced to …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireUlster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … July 24, 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyState Agencies Bulletin No.1824
… from SFS. OSC will continue to receive and process stop payment and reissue payroll check requests. OSC will … must continue to send AC3340 (Request for payroll Check Stop Payment Form) to OSC for processing. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… and Attorney General Eric T. Schneiderman today announced the guilty plea of Daniel Lynch, a Rochester-area businessman, for working with others to rig the bidding process for multi-million dollar public works … and Attorney General Eric T Schneiderman today announced the guilty plea of Daniel Lynch a Rochesterarea businessman …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… overpaid Ambulatory Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. … reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the Department of Health (Department) in an effort to more accurately pay …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… SECTION OVERVIEW AND POLICIES There are many State and Federal laws governing the access … protected by law. Process and Document Preparation: There are limited business processes where confidential information is needed in the SFS. As such, there are restricted fields in which Business Units enter the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesOversight of Direct Placement of Children
… to children in direct placement. However, the New York Codes, Rules and Regulations require Local Districts to …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were … New York State has approximately 17,607 highway bridges, of which 43% (7,571) are owned by the Department. The …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incTown of Ulysses - Information Technology (2021M-190)
… complete report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems … Determine whether Town of Ulysses Town officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Bainbridge - Conflict of Interest (2019M-72)
… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72