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Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Village School (HLVS) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the … including costs, that HLVS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) … are effectively addressing safety and risks related to physical plant standards at health care facilities. This … To determine if the Department of Healths waiver practices …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the period from … estimate that Shorefront underpaid its 26 workers a total of at least $123,224. Shorefront submitted incorrect … ensure that they are accurate. Work with the Department of Labor to determine whether contractor employees are due …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative … or whose property they might damage as a result of an accident. According to Article VI, Section 317 and Article VII, Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoAccuracy of Reported Cost Savings
… activities with various State agencies as well as Federal and local law enforcement agencies. These activities …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital … schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), covers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesProtection of Child Performers (Follow-Up)
… the Child Performers Unit (Unit) is responsible for monitoring compliance with Part 186 of the New York … system (System) and comprehensive permit requirements for child performers and certification of employers. System … created a sound and effective system of internal controls for the Unit, and did not have the necessary controls to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Purpose To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … To determine if CVS Health invoiced and remitted commercial …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAccounts Payable Advisory No. 3
… Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed … the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the invoice … the payment to the address indicated on the Payments tab of the voucher. Therefore, Business Units must select the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceLivonia Central School District – Conflict of Interest (2024M-89)
… recruited by, and partnered with, a company he partially owned. District officials contracted with 18 of these …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Putnam County Industrial Development Agency – Management Practices (2013M-257)
… for approving projects, and for evaluating and recapturing benefits from projects that fail to meet their goals. … or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to determine if projects meet their goals or recapture benefits when they do not. Officials also do not obtain sales …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementXII.6 Overview – XII. Expenditures
… policies and processes required by the Office of the State Comptroller. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewOpinion 90-30
… §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county department of social services is the mortgagee but the satisfaction of the mortgage is presented for recording by the mortgagor. A county social …
https://www.osc.ny.gov/legal-opinions/opinion-90-30DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… savings and closing future budget gaps, according to an analysis released today by New York State Comptroller … years,” DiNapoli. “While New York City’s economy continues to grow at a solid pace, the city should continue to replenish reserves and begin taking steps to narrow the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsUse of Electronic Benefit Cards at Prohibited Locations
… locations, and thereby comply with applicable federal and State laws. Our audit scope period covered March 1, 2014 … machines (ATMs) and point of sale terminals throughout the State. The federal Middle Class Tax Relief and Job Creation … OITS receives EBT transaction data directly from the EBT vendor (Xerox Corp.) and uploads the data into SFARS. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office … vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial … Fiscal Year End Vouchers and Expense Reports …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsCUNY Bulletin No. CU-591
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-591-cuny-june-2017-uniform-allowance-paymentCUNY Bulletin No. CU-648
… Background Section 12, of the 2009-2016 Blue Collar Agreement between the City University of New York and various unions, including the International Brotherhood of Teamsters, Local 237, provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-648-cuny-june-2019-uniform-allowance-paymentCUNY Bulletin No. CU-627
… Purpose To inform agencies of the processing of the 2018 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-627-prepaid-legal-service-benefit-cuny-employees