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State Agencies Bulletin No. 2115
… the new State fiscal year on April 1 st , OSC would like to provide notice of the possible impact to paycheck distribution and release of direct deposit funds … pay cycle may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followDual Employment
… Office of Mental Health (OMH) employees who are dually employed at other State or City agencies are working their … individuals throughout the State, some of whom are also employed by other government agencies. OMH policy requires … July 2009 and June 2010, 906 OMH staff members were also employed by another State or New York City agency, 139 of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on NYSARC … to the State Education Departments RCM and the CFR Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualMiddlesex Fire District – Fiscal Transparency (2025M-130)
… financial mismanagement and help establish transparency. For example, District residents and taxpayers may use the AFR … as the District’s chief fiscal officer. The Treasurer is responsible for the custody, receipt, disbursement and … 1 to file the AFRs. When AFRs are not filed, transparency is diminished and the Board, District residents, taxpayers, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130State Comptroller DiNapoli Releases Municipal Audits
… Soil and Water Conservation District – Claims Audit (2018M-105) Auditors examined 72 claims totaling approximately …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 33 School Districts Reported in Fiscal Stress
… Statewide, there were 33 school districts designated in fiscal stress under New York State Comptroller Thomas P. … Fiscal Stress Monitoring System for the school year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… and helping safeguard the New York Common Retirement Funds Fund longterm investments …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Opinion 2002-17
… -- Coordination of Work (by construction manager who is also a prime contractor) -- Separate Specification … project subject to General Municipal Law §101. This is in response to your inquiry concerning a proposed town … construction work, you ask whether it would be proper for the firm to also submit a bid and, if the lowest …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… (DWI), allowing them to evade the provisions of “Leandra’s Law” that require them to install Ignition Interlock … of DWI is subject to a range of sanctions, including license suspension or revocation, fines, and possible jail … to run a DMV check to determine whether the probationer’s driver license was previously suspended or revoked, and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksDivorce – New Career Plan
… Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorceFiscal Stress Monitoring System Statistics
… the report is also a trend analysis of the data collected on FSMS non-filing local governments. Below is an interactive … of data) to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress … county over the past decade. For more detailed information on how FSMS works, including the measures used to determine …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New York State Department of Civil … service than the service actually performed. This practice is commonly referred to as upcoding. Key Finding Since the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company … or Company membership adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not … not responsible for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Sheriff Department’s internal controls over cash receipts for the period January 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Watervliet – Financial Condition (2017M-230)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and … operates three schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, … two cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4