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Oversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five … of enrolled school days. Student absences, attributed to factors such as poor school performance, bullying, and … daily attendance information, which the Department uses to calculate chronic absenteeism rates. As of June 2018, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 … are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or … from the Medicaid program. In addition, MCOs are required to have effective compliance programs, including full-time …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of January … Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the three … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of June 16, … Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… $60 billion in 2025 if current trends continue, according to a report released today by New York State Comptroller … inflation and the broader economy, Wall Street looks to have another strong year.” DiNapoli’s report uses a … dealmaking, and supervisory fees also contributed to higher profits. Revenue strength occurred despite …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… and Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population),15 of 17 teachers responding to our survey were satisfied with their Internet … monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetCompliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… Purpose To determine the extent of implementation of the four … whether NYPD officers receive sufficient training to enable them to identify and handle all possible bias incidents. We found … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followOswego City School District - Separation Payments (2021M-194)
… (District) officials calculated separation payments to certain District employees in accordance with … provided: A teaching assistant with a credit of $18,087 to be used toward her future health insurance coverage and a … the teaching assistant did not meet the CBA requirements to receive these benefits. The former Superintendent with a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Opinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… Objective To assess the extent of implementation of the recommendation … recipients are also enrolled in Medicare and are referred to as “dual-eligibles.” Medicare Part A provides hospital … & Medicaid Services (CMS) allows state Medicaid programs to determine the payment methodology used for Part C …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followOpinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Electronic Fund Transfer Instructions
… ). This is a secure and easy way to submit your reports and payments using ACH Debit. Use ACH … Company ID (originator ID) 9801479000 . If you are unable to submit your payment by ACH Debit through the Holder … report. LS (Lump Sum) – Use this only if the payment is to be applied to more than one report. Number of Reports in …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The New York City Department of … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followUnified Court System Bulletin No. UCS-328
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … detailed in the Labor Relations Memorandum are extended to the Management Confidential and Unrepresented employees … and while in an eligible Bargaining Unit are eligible to receive the April 2022 and/or April 2023 Increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemTown of Berkshire – Board Oversight (2023M-122)
… (Town) officials ensured non-payroll disbursements were for appropriate Town purposes. Determine whether the Town … officials did not ensure non-payroll disbursements were for appropriate Town purposes. The Board did not: Segregate … all claims, require adequate supporting documentation for 59 claims totaling $51,519 or establish procedures to …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Debt – 2022 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance future capital assets and grants. New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtVillage of Washingtonville – Budget Review (B25-6-1)
… review was to determine whether the significant revenue and expenditure projections in the Village of … deficits in the general fund, water fund, sewer fund and capital projects fund as of February 28, 2023, including … the remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Unified Court System Bulletin No. UCS-327
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … while in an eligible Bargaining Unit are eligible to receive the April 2021, April 2022 and/or April 2023 Increases to Senior Officer Series Differential provided the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedXI.12.D Closing Contracts – XI. Procurement and Contract Management
… (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the following criteria: A … It is considered a best practice for State agencies to close purchase orders associated with contracts in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts