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Long Island Workforce Housing Act (2015-MR-4)
… implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more … has not adopted guidelines and procedures governing how expenditures will be made from the trust fund. Key … fees paid in lieu of the designation of affordable units are calculated in accordance with the Act. Establish …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Benchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … 2013, BFS provided Preschool Special Education Itinerant Teacher services and Preschool Integrated Special Class … claimed by BFS that we tested were in compliance with SED’s requirements for reimbursement. However, we identified …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five years of age. WestCOP is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the … over the collection and disbursement of all moneys for which the Department is responsible for the period … 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester … in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … services and Preschool Integrated Special Class services to 56 children with learning disabilities from ten school …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid claims were … Claims billed with information from other health insurance plans that was inaccurate. About $6.4 million in overpayments … million of these overpayments and took steps to prevent future overpayments. Auditors also found 21 providers in the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports … years ended June 30, 2011. Background The School provides special education services to New York City children between …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualChild Protective Services (2013-MS-5)
… are needed or if certain initiatives or actions result in positive outcomes. Three of the five counties that we …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5XI-A.1.B Category Codes – XI-A. Purchasing
… Online agencies can select the category code on each line of a contract, purchase requisition and/or purchase … and agency contracts are generally established with line(s) and category code(s) that represent the goods or … mechanical pencils from a centralized contract that has a line with the category code for office supplies. The agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesEmpire BlueCross – Overpayments for Physician-Administered Drugs
… was paid for physician-administered drugs that were not in compliance with guidelines. As of June 21, 2023, Empire had …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … The audit covered expenses reported on Racker’s 2017 and 2018 CFRs for the fiscal year ended June 2018. About the … that were not appropriately allocated to the Program, and $3,743 in unallowable extra compensation payments. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualIX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to … and/or by the Division of the Budget. Accounting for Federal Grants The recordkeeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewVI.5 Project Budgets – VI. Budgets
… Projects module is used to collect financial transactions associated to a project. The Projects module, along with the … and segregation budgets. Federal funds must also be associated to the project. For additional guidance on how to … Projects module is used to collect financial transactions associated with State projects including capital projects and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… and outpatient services. A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s … generally requires recipients to stay overnight in the hospital and be monitored by the health care team at the hospital throughout treatment and recovery. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… receipts totaled $33.2 billion through the first quarter of State Fiscal Year (SFY) 2025-26, $580.5 million higher … billion higher than the first quarter of 2024, according to the monthly State Cash Report released by New York State … impact of tariffs and federal policy changes that have yet to be fully realized.” Personal income tax (PIT) receipts …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterTaxes and Interest
… and mutual funds, may be paid in the form of the original security (if available) or by returning the cash value of the security. In most cases, claims for securities will include … any dividends or accruals that have been earned by the security since the date we received it. We’re required by the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestAccess Controls and Vulnerability Management
… and data. The audit covered the period from January 2025 to July 2025. About the Program HRVG’s mission is to continue and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementState Agencies Bulletin No. 502
… determined by the State Insurance Fund (SIF), is more than 50% and the statutory payment received from SIF is less than … Payment, SIF must determine the employee is more than 50% disabled and the employee must be within the first … payments paid to CSEA employees who are more than 50% disabled and are within the first cumulative 39 weeks of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationState Agencies Bulletin No. 1569
… the Incr. Code field. Traineeships - Identified by Grade 800 Employees in M/C traineeships who completed a 26 week …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advances