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Lockport Public Library – Claims Processing (2015M-192)
… prior to payment. From a sample of 30 claims, the Director signed checks for 29 claims and the Treasurer signed one check. Key Recommendations Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized Medicaid … Determine whether the Indian Lake Central School District District maximized Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Maine-Endwell Central School District - Leave Records (2019M-40)
… did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… Canton Central School District Claims Audit Process 2018M186 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Rushford - Procurement (2020M-43)
… report - pdf] Audit Objective Determine whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling … Determine whether goods and services were procured in accordance with the Towns …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Culinary Arts cash receipts are appropriately designed and operating effectively to adequately safeguard College … in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time students. The College … Employees used cash received from sales to purchase food and supplies. Key Recommendations Ensure all College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of time you receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, … Leave Act. Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… Subject: Updated IRS Mileage Rates Guidance: The Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle … Operations Chapter XIII, Section 4.C -Travel Mileage Rates Chapter XIII, Section 8.A -Moving Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2006-4
… 1424, 1426, 1432). 2 As such, they do not fall within the definition of “bank” for purposes of acceptance of an … added). Thus, the 2002 amendment did not expand the definition of “eligible letter of credit” in General … (General Municipal Law §10[3][c][ii]). By comparison, the definition of “eligible letter of credit” requires that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… totaling more than $1.1 million over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… audited by the board before payment and 226 credit card purchases totaling $54,359 did not have supporting …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… hearing. If you are denied a benefit, you will receive a letter notifying you that your application or request has … for a hearing within four months of the date of this letter. You will receive a Notice of Hearing at least three … Street Albany, NY 12244-0001 (See a sample Hearing Request Letter) (Return to Top) Scheduling a Hearing You’ll receive …
https://www.osc.ny.gov/retirement/members/administrative-hearingsState Agencies Bulletin No. 1898
… position between 04/01/2021 and 03/31/2022. There is no minimum service requirement following the employee’s … be submitted as soon as possible but must be received no later than 03/25/2021 . Please email completed … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: Local Communities Reducing Number of Homeless Veterans
… from 2011 to 2016. Due to federal funding uncertainty for programs that assist homeless veterans, some programs may … it isn't an easy road, but we're turning a corner on reducing the number of veterans living on the streets," DiNapoli said. "Local communities are playing a key role in helping veterans …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransArea #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate … the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the … oversight and leadership by adopting IT policies that take into account people, processes and technology; …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits (Follow-Up)
… nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6 ). About … roadway construction permits that cover activities such as street openings, sidewalk construction, and installation of canopies over sidewalks. Street opening permits are required for excavations or other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followCapital Asset Management (Follow-Up)
… included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the Program The Office … and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and … the State established the Statewide Financial System Asset Management Module (SFS AM) to house and maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced the following State Government … to eMedNY (DOH’s Medicaid claims processing and payment system), had TPHI inpatient coverage. DOH and OMIG officials … providers from the Medicaid program and was reviewing the ownership status of the remaining provider. Homes and …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsUse of Electronic Benefit Cards at Prohibited Locations
… TANF funding from being used in any EBT transaction at a liquor store, gaming establishment, or adult-oriented … database, and is responsible for notifying the State Liquor Authority (SLA) and/or the Gaming Commission (Gaming) … support is not compromised by prohibited transactions at liquor stores, casinos, and adult clubs. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locations