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Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient claims
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Agencies Bulletin No. 2407
… All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2025 are affected. Background: … for 2025, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee … Employees should retain their last paycheck/direct deposit advice statement for 2025 for a record of amounts paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsSUNY Bulletin No. SU-183
… complete the UUP Discretionary Salary Increase rosters in Empl ID order. The roster must be signed by the College …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… have been able to avoid increasing the 2023-24 tax levy. Lake Placid Central School District – Investment Program … earnings than the $189,305 earned during the audit period. Lake Placid Central School District – Transportation State …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Eaton No. 1 Fire District – … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … a timely manner. Lyons Central School District – Payroll (Wayne County) District officials did not ensure employees’ …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… by approximately $80,000 over a two-year period. Nine police officers were overpaid by $49,000 with two officers … estimates for sanitation user fees, sewer usage and sale of metered water. Track state and local government …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… obtained the required number of bids, quotes or request for proposals for seven purchases totaling $102,494, as required by the … there are no procedures to provide a review of timecards for office staff and supervisors. In addition, village …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1943
… leave will be reported in Box 14 on the employee’s 2021 Form W-2 (Wage and Tax Statement). Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Agencies Bulletin No. 1984
… All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are affected. Background … for 2021, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee … Employees should retain their last paycheck/direct deposit advice statement for 2021 for a record of amounts paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… and the Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are … performance has steadily deteriorated and the MTA should do more to fix the underlying causes many of which are …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackDiNapoli: Report Warns of Growing State Debt
… reach $63.7 billion at the end of the current fiscal year and to increase over the following four years to $71.8 … York's use of debt, including voter approval of borrowing and better capital planning for infrastructure projects. "New York faces tremendous infrastructure challenges and the wise use of debt can be an essential part of the …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … many of Empire’s member hospitals limit payment amounts for special items; however, some contracts do not have … year audit period, Empire paid the hospitals $636 million for special items. From 2009 through 2012, the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1736
… Code Description Amount 21H Hazardous Duty Pay Non-Arb $150 OSC will automatically insert a row on the Additional Pay … OT Eff Date: Same as Effective Date Annual Addl Earnings: $150 Control-D Report After the automatic processing of the … OT Eff Date: Same as Effective Date Annual Addl Earnings: $150 Earnings End Date: Leave Blank Goal Balance Leave Blank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 1834
… Date Annual Addl Earnings: $950 Earnings End Date: Leave Blank Goal Balance Leave Blank Bargaining Unit 21 (Non-Arbitration Eligible) Earnings … Date Annual Addl Earnings: $200 Earnings End Date: Leave Blank Goal Balance Leave Blank Overtime Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1834-april-2020-hazardous-duty-pay-increase-arbitration-eligible-bu01-andCicero Volunteer Fire Department - Financial Activities (2025M-138)
… were safeguarded? Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in completing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Agencies Bulletin No. 719
… of the increase to base salary and the ending of Security Enforcement Differential for affected employees. Affected … Pursuant to Chapter 113 of the Laws of 2006, the Security Enforcement Differential ( SED ) shall be increased to $1,550 … bargaining agreement on 3/31/07 and the Security Enforcement Differential ( SED ) shall no longer exist. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainTown of Lewis – Records and Reports (2025M-17)
The Supervisor did not maintain complete and accurate accounting records and reports As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17