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Collection of Electronic Waste Fees
… Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). … for administering the Act, which was signed into law on May 28, 2010. The Act is intended to divert electronic … for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell more …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… auditing official would be performing this function as one of his or her primary (or sole) responsibilities. … It may also be possible to share a claims auditor with one or more other localities. 3 See Records Retention …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorAdministration of Self-Insured Workers’ Compensation Plans
… made beyond the time frames required by Law, including one payment made 33 days late. Workers’ compensation payment … employees understand their roles and responsibilities, no one clearly understands the entire process. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansInspecting Highway Bridges and Repairing Defects
… components. Red Flag conditions pose a clear and present or future danger, and must be reported to the … beyond the next inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present danger to vehicle or pedestrian traffic, but with no …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOversight of Select High-Technology Projects (Follow-Up)
… Projects (Report 2017-S-60 ). About the Program Empire State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. ESD undertakes … chain projects. The objective of our initial audit, issued on August 21, 2020, was to determine if ESD adequately …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followMedicaid Program – Improper Episodic Payments to Home Health Providers
… as hospitals or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid for a full … Payments for a partial episode may be pro-rated based on the number of days of care on the claim or may be a full … of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersSelected Aspects of the Pay for Success Program
… the Department of Corrections and Community Supervision (DOCCS) and the New York State Department of Labor (DOL), in … the treatment and control groups. We also determined that DOCCS is properly tracking individual days of …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programOpinion 90-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- … the board and he shall vote in case of a tie, however on all matters and questions, he shall vote only in his …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Report 2019-S-64 ). About the Program When …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andCapital Program Revenue and Expenses (Follow-Up)
… (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred racetracks: Aqueduct … According to NYRA’s Franchise Agreement with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) … program. Our initial audit report, which was issued on October 14, 2015, determined if NYRA received the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followOverpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up)
… Admissions (2010-S-30). Background Medicaid is a federal, state, and local government-funded program that provides a … hospitals must indicate a patient’s “level of care” on a claim to ensure accurate processing and payment. Certain … claims. Our initial audit report, which was issued on July 25, 2013, identified $7.8 million in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/overpayments-hospitals-claims-lengthy-acute-care-admissions-followEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Essex County is located in northeastern New York State and has a population of approximately 39,000. The … balanced, but instead the Board routinely relied on appropriating significant amounts of fund balance to … the general fund that are structurally balanced and rely on sources of recurring revenues that are sufficient to …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… prosperity, and economic welfare of the people of the State. The Allegany County Industrial Development Agency … As such, it was not always clear when he was acting on behalf of the ACIDA or the County. Furthermore, the job … to demonstrate it had adequately evaluated the impact on the ACIDA and its bond holder, the County, before …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Olean – Budget Review (B1-16-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Improper Medicaid Payments for Childhood Vaccines (Follow-Up)
… at a discount and distributes the vaccines to state health departments and certain local and territorial … administration fee. We issued our initial audit report on December 6, 2018. The audit objective was to determine … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followCompliance With Special Education Requirements – Evaluations (Follow-Up)
… (Report 2017-N-3 ). About the Program In New York State, the Regulations of the Commissioner of Education … objective of our initial audit report, which was issued on May 16, 2019, was to determine if the DOE evaluated … after the issuance of the follow-up to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… the Program In 1990, Congress created the MDRP to reduce state and federal expenditures for Medicaid prescription … for Medicaid coverage of most of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate … the MDRP and sending rebate invoices to manufacturers. On a weekly basis, the Department extracts fee-for-service …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, but are required … will get collected into the Project Costing module. For OSC cash managed projects the Contract that the Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesIII.7 Data Quality – III. Statewide Financial System (SFS)
… Order transaction with a remaining balance less than $500 and less than five percent of the total value remaining not … Requisitions Guidance: General Purchase (non-Contract and non-funded contract) Requisitions in Open, Pending and Denied statuses with no activity for 90 days or more will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityRetirement Legislation
Read summaries of the NYSLRSrelated legislation that is enacted or vetoed each year
https://www.osc.ny.gov/retirement/resources/retirement-legislation