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Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates inappropriately enrolled as Medicaid recipients and to determine if the provider inappropriately billed Medicaid for vision services. … practices connected to the owner of a Medicaid eye care provider (Provider) and extending to the owner’s family, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andState Comptroller DiNapoli Releases Municipal & School Audits
… town facilities. Spaces include town hall, the town hall annex, which lacked van accessible parking spaces; the senior …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… of Professional Studies (CUNY SPS): Procurement Card and Travel Card Purchases (2013-S-39) CUNY SPS charged over … in excess of $5,000, as state law requires. A state-issued travel card was used to purchase several meals from New York City restaurants for employees who were not on travel assignments as well as to pay for the office’s holiday …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For … fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did not comply with Manual … be disallowed. These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… District and the West Seneca Central School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the tentative budget are reasonable. The district … $3.2 million. After the district’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 775
… Credits Qualified Parking Benefits Qualified Transit Pass Mileage Rates Tax Rates There are changes to the Federal … is $115 per month (increased from $110 per month in 2007). Mileage Rates The standard mileage rate applicable for 2008 under the cents-per-mile …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/775-summary-tax-related-changes-2008Comptroller DiNapoli Releases Municipal Audits
… Town of Candor – Fund Balances (Tioga County) From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either increased significantly or remained at a … bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Fire Department, Kimberly Simchik, pleaded guilty to stealing over $92,000 from the fire department over a … she will pay restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly Simchik diverted fire department resources to bankroll her personal life, betraying the trust of the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000State Police Bulletin No. SP-209
… for processing the new bi-weekly 8 Year Seniority Payments. Affected Employees Employees of the Division of … Unit 62. Effective Date(s) Agencies may begin submitting payments in Administration Pay Period 1L/2C; paychecks dated … Board – Payroll Manual > Earnings Manual > Time Entry Payments > Overtime Compensation). If an employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorCUNY Bulletin No. CU-303
… served in excluded positions for a minimum of one (1) full appointment year (appointment year ends June 30), and hold regular (not … but is pensionable and subject to all required payroll deductions. There is a maximum of one (1) Bonus per excluded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-303-performance-bonus-program-full-time-excluded-instructionalState Agencies Bulletin No. 2053
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Code of ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-025) Employees with a Comp … graded position (Grade 001-025) Note: The Payroll System is unable to differentiate between seasonal and non-seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2053-april-2021-and-2022-civil-service-employees-association-cseaState Agencies Bulletin No. 2041
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … employees pursuant to Chapter 361 of the Laws of 2022 is pending. Payment of the retroactive increases will be processed manually by the agency once the Resolution is approved. Effective Dates Pay Cycle/Pay Period Type 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryWhite Lake Fire District – Budgeting Practices (2013M-156)
… same period, the District budgeted to fund its reserves with approximately $115,000 of fund balance in anticipation … Board did not consider historic trends and develop budgets with these trends in mind. Throughout the fiscal year, the … − when developing budget estimates that are consistent with the District’s actual revenues and expenditures. Monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and Waterford, and located in Saratoga County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… $7,523. This was due to inadequate communication between social welfare examiners in two different County Social Services programs. In addition, we found that 10 out … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Travel Advisory No. 2
… cases, the official station will be the employee’s tax home (i.e., the general area where an employee’s usual place … should periodically review official station and tax home designations to ensure the designations are appropriate. … station that is not the same as the employee’s tax home, or (ii) an employee’s tax home changes without a …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… accountable for delivering promised benefits to the community in exchange for tax abatements. Officials billed … Develop, adopt and document cost-benefit ratios that meet community needs, reflect the economic environment and provide … recapture-of-benefits clause in agreements to protect the community and taxpayers. Ensure that all PILOT billing and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectAdirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… was determine if the District could achieve cost savings transportation operations and to evaluate the internal … have not identified opportunities to reduce student transportation cost by performing appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we estimate that the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHammondsport Central School District – Multiyear Planning (2024M-54)
… key pieces of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54