Search
Opinion 2001-10
… so required by town board resolution. 1 August 6, 2001 Michael J. Stachowski, Esq., Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCity of Little Falls – Budget Review (B25-3-9)
… to the State Comptroller no later than 30 days before the date scheduled for the Council’s vote on the adoption of the final budget, or the last date on which the budget may be finally adopted, whichever is …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Contract Advisory No. 34
… Guidance: Pursuant to Chapter 55 of the Laws of 2026, the discretionary purchasing and advertising thresholds … Pursuant to Chapter 55 of the Laws of 2026 the discretionary purchasing and advertising thresholds …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsDivorce – Special 20- and 25-Year Plans
… the form of a domestic relations order (DRO), which is a legal document that gives us specific instructions on how … Your Benefits page . If you have questions, you or your legal representative should email our Matrimonial Bureau at …
https://www.osc.ny.gov/retirement/publications/1517/divorceEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… determine whether Medicaid made inappropriate payments to providers that failed to use modifier codes properly. The … the Medicaid program in New York State. Health care providers bill Medicaid for services provided to Medicaid … that indicate the services provided. In certain instances, providers must include a modifier code on the claim to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Monitoring and Administration of … aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York City. In previous years, some GIVE contracts included confidential …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followProblem Gambling Treatment Program
… for problem gambling treatment are referred to the nearest OASAS outpatient program and to Gamblers Anonymous. … problem gambling treatment program; for some areas, the nearest OASAS treatment program is more than one county away …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… in Westchester County, New York. Leake and Watts provides preschool special education services to children with … and five years of age. Leake and Watts is reimbursed for preschool special education services through rates set by … in reimbursable costs on its CFR for the seven rate-based preschool special education Programs (Programs) that it …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Earnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… in September 2020. The audit determined that: The City Council (Council) and officials did not have adequate financial … 1 with our office for fiscal years 2016 through 2019. The Council did not take sufficient action to acquire financial …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fAnthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery process … To determine whether Anthem Blue Cross Anthem effectively administered the recovery process …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processComptroller DiNapoli Releases Special Education Audits
… to SED by every program provider of special education services for preschool children with disabilities at least … These ineligible costs included $139,267 in personal services costs and $162,334 in other than personal service … costs. State Education Department: United Community Services Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsCompliance With Executive Order 95 (Open Data)
… State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable … the Office of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily usable. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Security Over Critical Systems (Follow-Up)
… Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State public … maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAccess Controls and Vulnerability Management
… the regional bike-share program, CDPHP Cycle, and a car share program, DRIVE. CDTA had an approximate workforce …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… that were not on CUNY Central’s list. These findings point to weaknesses in the monitoring of bank accounts, which …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … in place at a given facility, nor could it identify the code violations that had been waived at those facilities. … of Health: Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-follow