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York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… ( 2013-S-65 ). Background Our initial report, issued April 6, 2015, concluded that neither City University of New York … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… a state program intended to help municipalities replace lead drinking water service lines. The audit found millions … or spent on administrative costs rather than replacing lead lines and found that some communities with children with higher blood lead levels were not prioritized. “Lead in drinking water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementOversight of New York State Forest Tax Programs (Follow-Up)
… in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). About the Program … of 30.2 million acres comprises almost 19 million acres of forest, which provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, scenic beauty, and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… – Overpayments for Physician-Administered Drugs (Report 2021-S-32 ). About the Program The New York State Health … covered the period from January 2017 through December 2021. We identified over $5.5 million in actual and potential …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report … the Department paid out-of-state hospitals properly for non-emergency services for New York Medicaid recipients. For the period May 1, 2002 … included in our initial audit report Medicaid Overpayments for NonEmergency OutofState Inpat …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followState Agencies Bulletin No. 2340
… year 2025-2026 and includes the April 1, 2025 Salary Schedule . Effective Dates: Pay Cycle/Pay Period Type 2025 … effective date based on the appropriate 04/01/2024 Salary Schedule If an employee appears on this report but is due a … gross, and will be reported on the employee’s Form W-2. Undeliverable Checks When a valid payroll check is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley … is being spent appropriately and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not … Town of Berkshire Bethlehem Public Library Town of Cherry Valley City …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsOversight of Food Service Establishments
… city health departments and State regional and district offices. The Department’s oversight is implemented at the local level through four regional offices (Capital, Central, Western, and Metropolitan) … and city health departments and the Department’s district offices. Thirty-six counties and the City of New York have a …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsImproper Payments to a Dentist (Follow-Up)
… which was issued on July 15, 2013, determined that, for the period June 1, 2009 through September 30, 2012, … Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for behavior management services for patients who were not …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… statutory or regulatory liability, financial damages, and sanctions. We issued our initial audit report on September 5, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followOversight of Water Supply Emergency Plans (Follow-Up)
… assists with water system security, emergency preparedness and response, and the protection of critical drinking water … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities … to provide information about any actions planned to address any unresolved issues discussed in this follow-up …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by … For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the two …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the College’s controls over information technology (IT) and financial activities for the … security policies, and provide adequate training relating to cybersecurity, IT policies and the financial software …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialState Agencies Bulletin No. 1878
… The purpose of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to … the NYS Legislature who are paid using the LEG Pay Basis Code in the following departments are affected: 04210 NYS Senate Members 04220 NYS Assembly Members 04320 NYS Assembly Special Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… of their Medicare eligibility, which could reduce their out-of-pocket expenses and may provide them with more options … This could allow Medicaid to pay ESRD recipients' Medicare out-of-pocket costs, such as premiums and coinsurance. … about Medicare benefits and Medicaid's payment of Medicare out-of-pocket costs, and to actively assist recipients in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsState Agencies Bulletin No. 1811
… agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employee’s … grade of the full title upon reallocation. The NYS item number is 99999 similar to other items that are appointment … for agencies to use to update the NYS position number of employees affected by the new procedure. Please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedSUNY Bulletin No. SU-333
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-333-october-2022-stipend-increase-gnsu-employees-representedLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsXII.8.E Payment Assignments – XII. Expenditures
… section outlines the procedures agencies should follow to approve the assignment of contract payments to an individual or entity other than the original contract holder. Payment assignments … This section outlines the procedures agencies should follow to approve the assignment of contract payments to an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignments