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Oversight of Undistributed Child Support Funds
… by enforcing child support obligations. OTDA oversees New York’s child support program. OTDA’s responsibilities … efforts and reporting these undistributed collections (UDC) to Family Court initiates the escheatment process. … the money be returned to the payer or deposited with the County Treasurer or, in New York City, the Commissioner of …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsState Agencies Bulletin No. 1699
… Purpose To notify agencies that the pensionable overtime earnings … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable overtime earnings limit for 2019 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesReporting Unclaimed Funds to New York State
… State’s Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s Office of Unclaimed … States Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York …
https://www.osc.ny.gov/unclaimed-funds/reportersMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s claim. However, according to the Department’s … when a recipient is transferred from the first hospital to a merged or consolidated division or hospital, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesWage Theft Investigations
… of more than 12,700 employees. Key Findings The Division does not complete wage theft investigations timely. As of … payment. Of these, 12,938 cases (75 percent) had been open more than one year since the initial claim was received. … of Interest Department of Agriculture and Markets: Food Safety Monitoring (2013-S-27) Department of Labor: …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsFire Prevention, Safety and Control
… Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four … Disabilities Office was in compliance with applicable fire prevention safety and control requir …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlOverpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsTown of Java – Tax Collection Remittance (P1-24-21)
… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Merrick Union Free School District – Financial Management (2024M-64)
… complete report – pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the Board and District officials reduced surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Refunding Local Debt
… of the refunding bonds. In addition, refunding bonds may only be sold at private (interpreted to include negotiated) …
https://www.osc.ny.gov/debt/refunding-local-debtGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Southampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25English Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsUse of State Appropriations
… which supports New York State’s wine and grape industry through research, promotion, and education. It is … ending March 2016. As of January 2016, the Foundation had received $3.4 million of this funding. Key Findings The … Foundation officials took prompt action during the course of the audit to address the issue we identified. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… included in our initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, … fraudulent claims to Medicaid and received payments for those claims. We coordinated our audit and investigative …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue ( … of Civil Service (Department) contracted with United HealthCare (United) to administer the Plan’s prescription … of 3 recommendations made in our intl audit report United HealthCare Insurance Company of New York Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… Purpose To determine the extent of implementation of the three … in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). Background Our … To determine the extent of implementation of 3 …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… The Institute has developed guidelines, materials, and strategies for not-for-profit agencies to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… reserve policies? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit Area Multiyear financial … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66