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Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18), 90-Day Response
To determine whether the Department established adequate controls over inpatient claims for recipients who were transferred between merged or consolidated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s18-response.pdfOutdated Municipal Structures Cities, Towns and Villages – 18th Century Designations for 21st Century Communities
Outdated Municipal Structures Cities, Towns and Villages – 18th Century Designations for 21st Century Communities
https://www.osc.ny.gov/files/local-government/publications/pdf/munistructures.pdfAccounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40) 180-Day Response
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s40-response.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfOpinion 91-38
… Subdivision 2 provides as follows: If a proposal is duly submitted by any person or corporation making the deposit required by subdivision one and such proposal is accompanied by a certified check or other security in … person or corporation, other than the successful bidder, is returned in good condition within thirty days following …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Sagaponack Common School District - Fund Balance Management (2018M-53)
… year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, … balance should be managed and used. Adopt annual budgets with appropriations that are realistic and based on … are necessary and reasonable, and use excess amounts in a manner that benefits residents. The results of our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The Treasurer did not … collections in a timely manner. Make payments only after a proper audit and approval of bills and discontinue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesVillage of Airmont – Claims Auditing (2024M-1)
… addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the higher …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … in unnecessary additional interest costs. Entered into a project management agreement that did not clearly define … and Local Retirement System out of $52,514 in pension payments. In September 2022, the former clerk of the works …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Rutland – Water and Sewer Charges (2025M-30)
… accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … to provide guidance on water and sewer billings and account adjustments. No one independent of the billing …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and … Determine whether Village of Penn Yan Village officials properly approved monitored and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6XIII.10 Overview – XIII. Employee Expense Reimbursement
… POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee … This section provides Agencies with guidance on how to process a refund owed to the State by an employee using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s maximum allowed incomes … Thomas P. DiNapoli. The audit found the New York City Department of Housing Preservation and Development (HPD) … of renters and 40 percent of homeowners in New York City exceeded the federal “home affordability threshold” of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1800
… of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the update … are affected. Background The IRS has released the new Form W-4, Employee's Withholding Certificate , and … be modified to reflect the changes associated with the new Form W-4. The new 2020 Form W-4 eliminates the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxFederal Balance of Payments – Federal Funding and New York
… and the federal government. This annual report calculates how much each state remits to the federal government via federal … of the State Comptroller analysis The most recent report can be found here: Federal Fiscal Year 2023 Prior editions … In a tradition started by the late Senator Daniel Patrick …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) has filed a shareholder proposal … of Shareholder Proposal About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… investigation also found that Emmon’s father, Carl Emmons Sr., closed the Kartway’s bank account upon learning of the … funds were transferred to his bank account. Carl Emmons Sr. faces pending charges of Grand Larceny in the fourth …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-company