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State Agencies Bulletin No. 767
… for advance payment of Earned Income Credit to file a new Form W-5 Earned Income Credit Advance Payment Certificate … Earned Income Credit directly from their employer in the form of regular EIC payments added to their paychecks. Agency … report by December 20, 2007 (Institution) and December 26, 2007 (Administration), the EIC must be cancelled on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … the public’s money. I thank the New York State Police and Attorney General Schneiderman for following up on our … Comptroller Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamOpinion 90-63
… of an intellectual or cultural nature, such as public concerts, films and discussion groups). In the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Medicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… behalf of recipients with duplicate Client Identification Numbers. The audit covered the period January 1, 2014 to June … behalf of recipients with duplicate Client Identification Numbers …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… determine if a report should be scheduled within a batch. Near real-time reports generally provide financial … greater delay between when a transaction occurred and when it would be reflected in a report. Since the information is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford Central School District , … the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, it’s … the contractor reimbursed the district for the majority of this excess fuel, auditors estimate that the contractor …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D … We reviewed rebate revenue generated by Empire Plan commercial claims and found that CVS Caremark did not always …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAccess Controls and Vulnerability Management
… unauthorized access to its systems and data. Due to the confidential nature of our audit findings, we communicated the details of these findings in a separate, confidential report to CDTA officials. CDTA officials agreed … Implement the recommendation included in our confidential preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … Entering New Begin and Expire Dates for SFS Amendment Transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established … South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine if the District established …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsJericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the procurement of … The purpose of our audit was to examine the Districts internal controls over the procurement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the Village of … that include deposits, other withdrawals or credits, and a running balance. Perform bank reconciliations of all bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ … in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andLackawanna City School District – Financial Condition (2014M-119)
… in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven elected … District officials consistently overestimated expenditures by an average of $3.1 million, totaling over $12.4 million. … result in cash constraints forcing the District to rely on short-term borrowings. District officials do not prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately … aid, and water and sewer rents. The Village is governed by a Board of Trustees which comprises four elected Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent public … Syracuse Industrial Development Agency Project Approval and Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and sold more … did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Westerlo – Selected Financial Activities (2013M-323)
… to confirm that Justice Carl performed monthly bank reconciliations. We also found that neither Justice reconciled the bail account bank balances with the computerized bail reports. Key … of Court liabilities for comparison with available cash. Ensure that all bail received and disbursed is properly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323