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Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… Purpose The objective of this performance audit was to assess the accuracy of the Workers’ Compensation Board’s (Board) reported … with relevant statutes related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law … To assess the accuracy of the Workers Compensation Boards reported assessable …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… expenses on the administrative component of the premium rate and estimated approximately $4 million in annual overpayments for each year that the rate is not corrected. WellCare and several other MCOs appear … contracts to be submitted to the Department for its prior approval at least 90 days prior to the management contract’s …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careRivendell School – Compliance With the Reimbursable Cost Manual
… 30, 2014, Rivendell reported approximately $7.5 million in reimbursable costs for the audited programs. In addition to the SEIT Program subject to our audit, … fiscal years ended June 30, 2014, we identified $536,449 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… used due diligence to obtain the lowest reasonable cost. We questioned the propriety of certain discretionary … other discretionary expenditures appeared reasonable, we questioned whether the Authority paid the lowest …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Selected Aspects of Discretionary Spending
… types of discretionary costs that are appropriate and the dollar thresholds, supporting documentation, and formal … discretionary spending and specifying permissible dollar thresholds, necessary justifications, and required … including requirements for necessary justifications, dollar thresholds, formal approvals, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Selected Aspects of Discretionary Spending
… operates bus and light rail services, two airports, and a small boat harbor. The majority of its revenues are earned … accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … approvals are necessary for such costs. We reviewed 165 payments totaling $280,887. Key Findings We questioned …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingOversight of Select High-Technology Projects
… construction, and equipping of high-tech facilities for private companies. In some instances, the private companies then operate and maintain the facilities … for private investment and creating high-tech or other jobs. Collectively, these projects were intended to create …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Industrial Hemp
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 2236.1
… of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2156
… of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2236
… of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 850
… Supervising Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park Patrol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 764
… Clothing Allowances dated 11/28/07 (Administration) or 12/6/07 (Institution). There is no direct deposit for these … Officer (SPL) Supervising Env. Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional … To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorUnified Court System Bulletin No. UCS-270
… and to provide instructions for reporting transactions in Administration Pay Period 19C Affected Employees Judges … salary based on the number of calendar days served in the calendar year for Judges who serve only part of the … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District … As a result, the District may not have received the best price for the goods and services it purchased. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Town of Cohocton – Procurement (2025M-13)
… manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Greenfield – Golf Course Collections (2021M-133)
Determine whether Town of Greenfield Town golf course collections were properly recorded remitted to the bookkeeper and deposited timely
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not … not verified. Key Recommendations Officials should: Ensure commercial loan denial letters are on file. Ensure businesses …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69