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North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report … for managing the Company’s financial activities. Results of Review Based on our limited procedures, it appears … North Amityville Fire Companys Company progress as of June 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… to Medicaid recipients. Medicaid is the payer of last resort and when Medicaid recipients have other third-party health … with Gainwell Technologies (Gainwell) to identify and recover Medicaid payments made for services that should …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… for the Medicaid program. Local Departments of Social Services (Local Districts) are required to identify Medicaid recipients who are at least 65 years of age, or will be turning age 65 within a … saved $294.4 million on behalf of these recipients for clinic, inpatient, and practitioner claims that could have …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Greece Central School District – Procurement of Professional Services (2024M-129)
… the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and … $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … Integrated Setting preschool special education service to children with disabilities who are between the ages of three … compensation above the median; $100,127 in ADAPT’s Family Support Services program costs that were improperly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOpinion 90-55
… We reached this conclusion based, in part, on the case of Pease v Colucci , 59 AD2d 233, 399 NYS2d 519, in … wages upon obtaining mandatory retirement age. As is the case with firefighters under section 207-a, it has been held … case the village would still be responsible to pay for medical treatment or hospital care necessitated by the injury …
https://www.osc.ny.gov/legal-opinions/opinion-90-55State Agencies Bulletin No. 2038
… increases to Administrative Maintenance Pay (Earnings Code AMP), and to provide agencies instructions for processing … of Administrative Maintenance Pay (Earnings Code AMP), Command Payment (Earnings Code COM), and Premium … Effective Dates: The increases to Earnings Codes AMP, COM and PRO will be paid using the following effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require … must have procedures to ensure timely accounting of travel advances. These procedures should include timely submission … Business Unit should annually review its continuous travel advances to ensure compliance with OSC policy. Employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceCredit Cards – Travel and Conference Expense Management
… the name of the local government or school district to pay for certain travel and conference expenses. This can be accomplished by … and your internal credit card usage policy. 4 Claims submitted by credit card issuers or financing agencies are …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct … Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … back to January 2022. About the Program The Department of Health (Department) administers the State’s Medicaid … 224 million claims, resulting in payments to providers of nearly $38 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022State Agencies Bulletin No. 2012
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct … Employees whose Direct Deposits are returned from their financial institution for any reason, whose Direct Deposit is … receive and process direct deposit returns from financial institutions. OSC will prepare all transactions to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… period October 2022 through March 2023, and certain claims going back to June 2022. About the Program The Department of … claims, resulting in payments to providers of nearly $45 billion. The claims are processed and paid in weekly … follows: $12.2 million was paid for managed care premiums on behalf of Medicaid recipients who had other concurrent …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Schuyler County – Court and Trust Funds (2021-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … Pursuant to New York State Finance Law, the Treasurer is required to submit a report on an annual basis to the … The Treasurer should, after public notice, pay all such abandoned property to the State Comptroller by the tenth …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… funds for the period January 1, 2017 through February 11, 2020. Background The County Director of Finance, County … and trust funds to the State Comptroller as prescribed by statute. We identified 90 actions totaling $4,405 that … trust funds for the period January 1 2017 through February 11 2020 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Rockland County – Court and Trust Funds (2019M-45)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to … Background The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45