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Medicaid Program – Oversight of Managed Care Provider Networks
… generate a deficiency report identifying areas where the MCO lacks enough providers in certain counties. MCOs are … to have the deficiency removed. DOH reviews the MCO’s responses and updates the status of the deficiency. At … into a quarterly Statement of Agreement (SOA) for each MCO. Key Findings We found that DOH lacked sufficient …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksState Comptroller DiNapoli Releases Audits
… Natural Heritage Trust – Security Over Critical Systems (2025-S-25) The Natural Heritage Trust’s (NHT) mission is to … Audit Initiative) – Charles R. Drew Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual … appropriate and paid to WSP from October 1, 2022 through September 30, 2023. Auditors found the Department approved …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless … provided by special act, the members of a volunteer fire department or, if the department is comprised of several …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 92-4
… -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer … expend fire district moneys to pay for supervised physical fitness training sessions for active volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Debt Management
… for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the State of New York. The Bureau approves the terms and conditions of … for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the …
https://www.osc.ny.gov/debt/debt-managementVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… As a general rule hybrid journal entries should not go between governmental funds: General Fund, Capital Funds, Special Revenue (General and Federal) … journal entries are: Record an expense in an operating fund of one agency and a revenue in a fiduciary or agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesEmployer Contribution Calculation
Provides for the calculation of employer contributions for the funding of the New York state and local employees retirement system and the New York state and l
https://www.osc.ny.gov/legislation/employer-contribution-calculationState Agencies Bulletin No. 2264
… an Action/Reason code of Leave of Absence/MLS) and who returns on or before 03/31/2025 is eligible for the payment … and is not included in the calculation of overtime. Tax Information: These monies are taxable income subject to … Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0State Agencies Bulletin No. 2045
… Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the Administrative … Eligibility Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS Gaming Commission are … Code of FEE; and Is assigned to a track location in the title of Racing Inspector during the month of July 2022. An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 2157
… an Action/Reason code of Leave of Absence/MLS) and who returns on or before 03/31/2024 is eligible for the payment … and is not included in the calculation of overtime. Tax Information: The 2023 CSEA ASU Work-Related Clothing … Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2157-2023-work-related-clothing-allowance-asu-employees-title-racingTown of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … District bank accounts to withdraw funds for claims that have not been reviewed by the Board members and Treasurer. … the monthly bank reconciliations and cancelled checks. Do not allow payroll checks to be signed using a signature …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Unified Court System Bulletin No. UCS-198
… Purpose To inform the Office of Court Administration, Payroll Operations of OSC’s automatic … Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Pay Basis Code … the salaries of Judges and Justices of the Unified Court System are to be paid in 26 biweekly installments. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesState Agencies Bulletin No. 1849
The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA ASU WorkRelated Clothing Allowance for employees in the Racing Inspector title
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1849-2020-work-related-clothing-allowance-asu-employees-title-racingState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsWage Theft Investigations
… State Labor Laws, including the 2011 Wage Theft Prevention Act, established to reinforce protection of workers against unfair and/or illegal … the investigative and restitution arm of worker and wage protection, the Division conducts wage theft investigations …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… to award additional contracts where the same contractor is party to a new contract (either alone or in a joint venture). …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northRestitution Payments (2021-MS-2)
… Chenango [pdf] , Erie [pdf] , Franklin [pdf] , Jefferson [pdf] , Orange [pdf] , Putnam [pdf] , Rensselaer …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2DiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… consequences. I commend our members and the Comptroller’s Office for their partnership to ensure that justice will be fully served.” As fire chief, Deffer had signatory authority and access to the Village of Esperance …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000