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Comptroller DiNapoli Releases School Audits
… School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement … School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union Free …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… government offices in 20 cities, towns and a village found parking lots, building entrances, and bathrooms where … County) City of Cohoes (Albany County) City of Long Beach (Nassau County) City of New Rochelle (Westchester …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… 22, 1988 Bruce W. Musacchio, Esq., Town Attorney Town of Collins …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… §122-b: A village may contract for services with a private volunteer ambulance service with which the town, in which the … whether a village may contract for services with a private volunteer ambulance service, notwithstanding the fact that … is located also contracts for services with the same volunteer ambulance service. General Municipal Law, §122-b …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… and permissive referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… to the project. For additional guidance on how to associate a specific federal fund and the related budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information for … or revenue shortfalls. In addition, the audit found the Mount Vernon City Comptroller failed to file the required … January 1, 2018, to March 31, 2020. Full Audit: City of Mount Vernon Financial Reporting and Oversight Find out how …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of … Updates to SFS Account Codes for the payment and reporting of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… Purpose To determine whether the Office of Information Technology Services (ITS) has a complete, functional, and tested … disaster recovery plan for its agency and the College of Nanoscale Science and Engineering (CNSE) data center. The … To determine whether the Office of Information Technology Services has a complete functional …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Variety Child Learning Center (Variety) on its Consolidated Fiscal Report … Cost Manual (2016-S-58) New York League for Early Learning, Inc.: Compliance With the Reimbursable Cost Manual … To determine whether the costs reported by Variety Child Learning Center on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… with school districts comprise a wide range of early child care and education providers, including: day care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … Other Related Audits/Reports of Interest Office of Alcoholism and Substance Abuse Services: Phase Piggy Back, Inc. (2009-R-1) Office of Alcoholism and Substance Abuse Services: Chemical Dependency …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… violations serious enough to warrant their removal from service are making appropriate, timely repairs or … enough to warrant immediately removing the vehicle from service until they are fixed. Carriers with poor safety … Practices (2003-S-24) Department of Transportation: School Bus Safety Inspection Program (2000-S-10) …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… with UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical portion of this plan. From January 1, 2014 through December 31, 2019, United processed and paid over $16.6 billion in … and Accounting System (NYBEAS). Civil Service sends United daily files of NYBEAS eligibility changes and United …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… covered the period from January 2017 through November 2022. About the Program The Department of Health (Department) … the primary payer and Medicaid, as secondary payer, should pay any remaining liabilities, such as deductibles and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School … approximately 4,800 IT assets were missing locations or employees assigned. As a result, officials exposed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Agencies Bulletin No. 2380
… who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who participated in the … the Flat Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025State Agencies Bulletin No. 1587
… OSC Actions OSC will create the Control-D report NPAY 741 weekly. Note: This report is available only in Reporting Tool … Agency Actions Agencies must: Review the NPAY741 report weekly and Notify affected employees that wages earned over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72