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Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… To effectively manage your local government’s capital assets, … you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The … Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the … services purportedly performed by the six dentists at the Brooklyn offices. Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followOversight of Direct Placement of Children (Follow-Up)
… ( 2017-S-30 ). About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible … of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children in … children who were in direct placement between January 1, 2014 and December 31, 2017 and included subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… extensive fines or penalties to business disruption due to cancelled accounts and the inability to accept credit card …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with … resources are available. Resources transmitted in advance of satisfying eligibility requirements, excluding time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… village effective November 11, 2022. Shaw was sentenced by Judge Richard Gorman in the Village of Waverly Court. Since …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsDiNapoli Releases Bond Calendar for March and April
… Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… B-1184, contract and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval must be accompanied by a properly … the required Attachment A, B or C may be returned by OSC to the agency non-approved. The Attachment A, B or C forms …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … Department of Health: Improper Managed Care Payments for Certain Medicaid Recipients ( 2010-S-66 ) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followReal Property Tax Cap - Local Governments
… Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from NYS Department of Taxation and Finance [pdf] Frequently Asked …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOpinion 91-48
… NYS2d 160, the court upheld the removal from office of a judge who, among other things, heard matters brought by an … and the potential for a conflict of interest, [the judge] should have disqualified himself from those cases" (73 … , ___ AD2d ___, 568 NYS2d 850). Thus, as in the case of a judge, the personal nature of a longstanding or ongoing …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Niagara County – Golf Course Financial Operations (2015M-308)
… were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and receipts were not … in a bank and ensure that cash receipts are deposited on a daily basis. Adopt policies establishing accountability …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… located in Chenango County, is governed by its charter and State and local laws. The Town is governed by an elected … day-to-day financial operations. Results of Review Based on our limited procedures, Town officials have made almost no progress on implementing corrective action. Of the 11 audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVendor File Advisory No. 7
… to Supplier registration and forms and Supplier Self-Serve Portal coinciding with the 2017 SFS Updates Reference : Guide … These changes include updates to the Vendor Self-Service Portal, vendor registration process, and vendor forms. Vendor Self-Service Portal - Winter Update Vendors will be able to enroll …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance … To determine whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's executive agencies … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesOpinion 99-12
… including existing and future extensions. December 24, 1999 Robert A. Schlansker, Esq., Deputy Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Oversight of Registered Apprenticeship Programs
… of Labor DOL is providing adequate oversight of registered apprenticeship programs Programs …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDivision of Housing and Community Renewal Bulletin No. DH-40
… Purpose To inform agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting transactions for … To inform agencies of the availability of ControlD report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certainDivision of Housing and Community Renewal Bulletin No. DH-30
… (5) year criteria. Employees with more than a one (1) year break in service who are rehired with one of the following … Reason codes are eligible to use the service prior to the break to satisfy the five (5) year cumulative service … (5) years cumulative State service is pre-PayServ due to a break in service. Employees in all bargaining units with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-30-april-2008-public-employees-federation-pef-and-rent