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Otsego County – Court and Trust Funds (2025-C&T-4)
… The purpose of our review was to determine whether Otsego County County officials have established appropriate controls …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Oversight of Juvenile Justice Facilities
… of missed or delayed opportunities to identify or provide care for physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., … for nearly 9 months. OCFS did not ensure that all direct care staff were current with the training to be authorized to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Police Bulletin No. SP-239
… processing of the 2023 State Police Holiday Bonus Payment and to provide agency instructions for payments not … (NYSPIA), provides for an annual holiday compensation payment. These payments, including those for newly eligible … Effective Dates: The 2023 State Police Holiday Bonus Payment will be processed in a separate check in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … The record keeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewLocal Government Ethics
… – Relates to conflicts of interest of municipal officers and employees, codes of ethics and boards of ethics; permits local codes of ethics to … Relates to conflicts of interest of municipal officers and employees codes of ethics and boards of ethics permits …
https://www.osc.ny.gov/legislation/local-government-ethics-1Project Tracking Systems and Economic Assistance Program Evaluations
… mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli: Town of Altona Official Misused $23,500
… – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the park director and code … The bookkeeper altered copies of 19 park-fee receipts to show a total amount of nearly $10,709 lower than what the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Medicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… excess of permitted limits; $354,475 was paid for newborn birth claims that contained inaccurate birth information, such as the newborn’s birth weight; and $132,108 was paid for services rendered …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… was paid for inpatient claims that were billed at a higher level of care than what was actually provided. As a result of the audit, about …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022State Police Bulletin No. SP-234
… processing of the 2022 State Police Holiday Bonus Payment and to provide agency instructions for payments not … (NYSPIA), provides for an annual holiday compensation payment. Effective Dates: The 2022 State Police Holiday Bonus Payment will be processed in a separate check in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-234-2022-state-police-holiday-bonus-paymentThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… housing and community restoration, a new waterfront park at Pier 76 and expansion of the Javits Center. …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Oversight and Enforcement of the Rechargeable Battery Law
… Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered … of Environmental Conservation has adequately monitored and enforced compliance with the New York State Rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawXII.8 Overview – XII. Expenditures
… to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key … school year by September 15, 2020 per New York State Education Department (SED) regulations. Nine of the 12 … included in the District’s training offered to the special education aides. District officials did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… to access appropriate services. District officials agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… complete report - pdf] Audit Objective Determine whether the Greenport Union Free School District (District) used … component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key … year by September 15, 2020 as required by New York State Education Department (SED) regulations. Seven of the 12 … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… to access appropriate services. District officials agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … we identified; remind hospitals to use the proper ICD procedure code that represents the duration of time the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with … Hospitals may be entitled to additional payments for special items (e.g., implants, drugs, and blood) that are not … Long Island, Empire paid about $180.5 million for 158,305 special item claims during the audit period. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-health