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Technology Transfer Program and Royalty Payments
… Objective To determine if the Research Foundation for the State … York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest … To determine if the Research Foundation for the State …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as … but then admitted to a different hospital within the same day or the following day (which often meets the definition of …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Comptroller DiNapoli Releases Audits
… of $1,375 and a maximum allowable contract budget, which is calculated by multiplying providers' maximum average daily … did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per … Auditors found MTA's New York City Transit unit is not in compliance with the requirements of the Induction …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingIntroduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Port Jervis City School District – Financial Condition (2016M-319)
… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … claims line by line, between destination points . When a proxy enters and submits an expense report into the SFS on … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageMadison County - Claims Audit and Payment Process (2019M-142)
… withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims are … when required by law. Ensure all claims contain sufficient detail and supporting documentation prior to approval. Ensure … credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142State Agencies Bulletin No. 879
… for affected titles and employees. Affected Employees Payroll Bargaining Unit Code 68 has been established for … created new codes for the following new data elements: The Payroll Bargaining Unit Code will be Bargaining Unit 68 ( … Questions regarding Deductions should be directed to the Payroll Deductions mailbox. All other questions should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesLake Placid Central School District – Investment Program (2023M-94)
… available funds. Had officials done so, the District might have earned approximately $267,000 more in investment … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Williamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193State Agencies Bulletin No. 1377
… the new COA accounting structure in SFS will be available for testing Affected Employees The accounting, reporting and payroll distribution test data for employees paid through PayServ Background Over the past … well as the accuracy of the chartfield strings converted for testing. Sample Data Sample data of employees paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialGowanda Central School District – Financial Management (2024M-104)
… fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million … a transparent and meaningful manner to taxpayers. Adopted annual budgets during the same period that gave the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Public Safety – 2023 Financial Condition Report
… facilities, 63 county jail and correctional facilities and 12 New York City correctional facilities. Over the last 10 … (2017-2021) to the number of reported incidents in 2022, shooting incidents where a person was hit are up 15 percent, …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… $850 million in property taxes in City Fiscal Year (FY) 2022. Timing its recovery is an open question, however, as … estimated at $172 billion in FY 2021, fell 16.6% in the FY 2022 final assessment roll, the first decline in total office … to a 5.2% decline in overall billable values in FY 2022, the first decline in more than 20 years. Some of the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careAccessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … 28 golf courses, 24 swimming pools and spray grounds, 57 beaches, 21 marinas, 75 boat launch sites, 25 nature centers, … a portion thereof. Additionally, alterations to historic properties will comply, to the maximum extent feasible, with …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Agencies Bulletin No. 306
… to obtain the results described in the attachment. If it is necessary to modify a query, it should be saved as a … available on the Payroll Services page of the OSC website. Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies button. Click the link to the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… written agreement with the Company did not explicitly state who was responsible for the inventory of IT assets. … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36