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Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … Extended Liability Insurance Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 89-27
… discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- … Code, §89, which, among other things, requires the gross income of "highly compensated employees", who participate in …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2XIII.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 owes … Reports . If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewOpinion 88-4
… service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: … of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Comptroller DiNapoli Releases State Audits
… outstanding penalties routinely had no collection activity for two years or more and were often deemed uncollectible. … and two were not implemented. New York City Administration for Children's Services (ACS): Administration of … of Health (DOH): Overpayments for Services Also Covered by Medicare Part B (Follow-Up) (2015-F-5) DOH officials have …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56) 180-Day Response
To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56-response.pdfExtended School Day Program
… 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under … guard services after the ESD program ended for the day. $3,173 for a fitness instructor who taught an adult aerobics class. $11,188 in direct salary expenses for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programNursing Home Surveillance
… State regulations and procedures for conducting nursing home surveys and whether survey processes, including the … Complaint surveys investigate issues, and nursing home-reported incidents, that may involve non-compliance with … regulation. If any survey reveals violations, surveyors issue citations. Depending on the severity classification, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceState Comptroller DiNapoli Releases School Audits
… use records. Auditors compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances … County) The district did not claim $117,670 in costs for individual education plan-related services provided to … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsVillage of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… and analysis of energy flows for energy conservation in a building, process, or system to reduce the amount of energy … of clients primarily related to coordination of medical care treatment and community mental health plans. Cleaning – … the Internet and contain calendar and email functions as well as mobile telephones. Examples are Blackberries, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… July 1, 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… July 1, 2014 through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… the checks, laundered the money through his wife's account and submitted fake bills to the district. "I thank …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board … overpayments to the Corporation and, if appropriate, seek reimbursement. Review the supporting documentation and …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1State Comptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority: Access-A-Ride (AAR) Accident Claims (Follow-Up) (2015-F-27) An initial report … by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the carriers were generally in compliance with federal motor carrier standards, but noted …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all … conducted. Key Findings Our audit found that improvements are needed to increase the effectiveness of CVS Caremark’s … the identification and referral of fraud and abuse than what is outlined in the Contract. According to CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programState Agencies Bulletin No. 1692
… after the December 28, 2018 (Inst) or January 4, 2019 (Admin) deadline Effective Date(s) Immediately Background … had use of the funds (constructive receipt). As a result, when an AC230 is received after the December 28, 2018 (Inst) … and/or Undeliverable New York State Payroll Checks), was created as a tool for agencies to identify outstanding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-inst