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Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. … transportation aid within one year of purchase for 18 buses purchased during our audit period. During our audit, … to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid … Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates three schools with approximately 1,650 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mReal Property Tax Cap and Tax Cap Compliance
… Governments Information for School Districts Inflation and Allowable Levy Growth Factors [pdf] Tax Cap Compliance … overview of the Property Tax Cap for Local Governments and School Districts. Presenters will discuss the Property … Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate …
https://www.osc.ny.gov/local-government/property-tax-capJustice Court Fund
… Town and village justice courts in New York State are required to report their … to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in … and Village Courts Website Search the Revenue Report by County and Year Town and Village Court Revenue Report Data …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundUnified Court System Bulletin No. UCS-128
… Entry procedures. Affected Employees Eligible employees in Negotiating Units DR, F8, G9, S9, SR, SY, 86 and 87 … and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY , and 87 will be made in a separate check dated December 26, 2007. The Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-154
… and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY and 87 will be made in a separate check dated December 23, 2009. The Uniform Blazer Allowance Payment for employees in Negotiating Unit G9 will be made in a separate check dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerState Agencies Bulletin No. 1836.1
… Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track … in PayServ, new Earns codes have been created. Please note, the tracking of these expenditures in PayServ is … employee covered by a waiver (individual or blanket) when one of the above overtime codes will not calculate correctly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Opinion 94-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … for the expenditure of any current year tax revenues on the construction. You ask whether the construction of a … authorizing the purchase of the parcel of real property on which the town hall is to be constructed and specifying …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… indications that 60 may have been operating as a public business but were unregistered. Our review of public … registered with the Department. We also identified delays in the Department’s process for handling consumer complaints. … from the date the complaint was received, as called for in the regulations. Factors that could contribute to the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The audit … reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Selected Employee Travel Expenses
… These expenses, which are discretionary and under the control of agency management, include lodging, meals, car … charges made to one City University of New York (CUNY) employee's travel card totaling $125,410. We found that this employee was the Fleet Manager, responsible for administering …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesPSCH, Inc.
… board meetings and staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… audit report, Empire BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued … (Health Network) is comprised of ten hospitals, including John T. Mather Memorial Hospital (Mather). Empire’s … Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital (2010-S-51) New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followState Agencies Bulletin No. 1899
… Direct Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCity of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … million revenue and corresponding expenditures in their 2023 adopted budget for the New York State Touring Route … to raise the sanitation and water rates prior to the adoption of the budget. Review the estimate for police …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, … years ended June 30, 2014. About the Program Step Up is a New York City-based not-for-profit organization approved by … special education itinerant teacher services to children with disabilities who are between the ages of 3 and 5 years. …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualTown of Batavia – Water and Sewer Operations (2018M-12)
… for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not … for revenues and expenditures associated with improvement areas in the general fund as required by New York State Town … agreements with neighboring towns, to ensure that revenues cover operating costs. Key Recommendations Prepare budgets …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12State Comptroller DiNapoli Releases Audits
… have been issued. Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-34) The … of Civil Service (Civil Service). The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service … drugs, which are drugs administered by health care professionals in a hospital or facility setting. A prior …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2014, we identified $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive compensation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manual