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Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35 ). … program. Many Medicaid recipients are also enrolled in Medicare. Under the Medicare buy-in program (Buy-in …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Program – Improper … (NDRA) with the Department of Health and Human Services in exchange for state Medicaid coverage of most of the … NDRA at the time of service. Additionally, we found flaws in DOH’s managed care capitation rate adjustment methodology …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. … sewer system and a private water system, both abandoned in 1997, from which it established the Dover Ridge sewer and … be explained and bank reconciliations were not performed in a timely manner. We found inadequate segregation of duties …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Alternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… years of credited service, but you have not yet retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – State Police Plan
… Death Benefit If you die in service after you are eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve that … public employment, your beneficiary may be entitled to 50 percent of the ordinary death benefit. …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… programs of study; Explore offering more online, hybrid, weekend, and off-hour courses to address student needs; …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesOpinion 94-3
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (for … The approval of the State Comptroller is not required in connection with a proceeding for the improvement of a road … whether the approval of the State Comptroller is required in connection with a proceeding for the improvement of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Opinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … status is accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries … agencies for the blind approved for such purposes by the Commissioner of Social Services; (3) commodities and services …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded … Determine whether the Board provided adequate oversight and management of the Villages water and sewer finances and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… channelized gates and lanes, the E-ZPass would be read and images would be taken of the front and rear of the vehicle … for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s registration … throughout 2017. TBTA defines “leakage” or “rejected images” as transactions that cannot be collected. Examples …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsLabor Investigations in New York City
… is adequately conducting labor violation investigations in New York City. The audit covered the period from January … violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In fiscal year 2021, for example, the U.S. Department of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsEmployer E-News Archive — 2025
… subscribe to E-News for Members & Retirees . December 2025 Pay Your Annual Invoice by December 15 and Save Money … Most Employers Have Made the Switch! September 2025 Coming in October: Refunds for Contribution Overpayments … 2,400 Employers Have Already Made the Switch June 2025 Coming Soon: A More Efficient Way to Report Retroactive …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Employer E-News Archive — 2024
… on Time Set Up Your Enhanced Reporting Transition Plan Today More Than 2,100 Employers Have Already Made the Switch … Set Up Your Enhanced Reporting Transition Plan Today More Than 2,100 Employers Have Already Made the Switch … Are Current Set Up Your Enhanced Reporting Transition Plan Today More Than 2,000 Employers Have Already Made the Switch …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Employer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . March 2026 Important: Submit Your March Report by 4/7 View and … 3/31 Time is Up to Switch to Enhanced Reporting February 2026 New in Retirement Online Accrued Payments and Leave … Time is Up to Switch to Enhanced Reporting January 2026 New Elected & Appointed Officials Must Submit an ROA …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026