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Hortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Roosevelt Fire District – Fire Station Project (2015M-163)
… audit was to examine internal controls over the District’s fire station construction for the period January 1, 2014 through March 13, 2015. Background The Roosevelt Fire District is a district corporation of the state, … stations, is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2015 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. … to compare current and projected jobs at the time of application to the reported number of jobs actually retained …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanOpinion 98-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely when last day of the penaltyfree period is Sunday …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company located … Whether auxiliary members of an incorporated volunteer fire company in a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 93-19
… PROCEDURE ACT, §2402: A Surrogate's Court may not charge a fee for certificates of adoption or for certified copies of … in which you requested our opinion regarding whether a fee should be charged for certificates of adoption or … in proceedings in Surrogate's Court, there is no fee for the filing of a petition for adoption, nor does the …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followSex Offender Registration (2014-MS-2)
… offices in Broome [pdf] , Cayuga [pdf] , Oneida [pdf] , Ontario [pdf] , Saratoga [pdf] , St. Lawrence [pdf] , Steuben … Ten Departments (Broome, Buffalo, Cayuga, Mount Vernon, Ontario, Rochester, Saratoga, St. Lawrence, Steuben and … with the annual address verification requirement. Broome, Ontario and Saratoga consistently processed change-of-address …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Unified Court System Bulletin No. UCS-72
To explain the automatic processing of the Ratification Bonus payment and to provide agencies instructions for adding payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… and the Essential Plan, both of which provide health care services to individuals who are economically … of overlapping coverage. The Essential Plan should be the primary payer and Medicaid, as secondary payer, should pay … Medicaid and Essential Plan coverage because DOH did not account for the Essential Plan as a liable third-party health …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… encounter claims. The audit covered the period from January 2018 through March 2023. About the Program The Medicaid Drug … identified 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to people who are … operates a statewide enrollment center for public health insurance programs. Enrollment information is ultimately …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansEmergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , … Suffolk . Purpose of Audit The purpose of our audit was to determine whether the six counties audited received and … enhanced emergency communication (E911) surcharge revenues to improve their county’s 911 systems and operations, for the …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Niagara Charter School – Student Enrollment and Billing (2013M-294)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … accurate. The School’s system of collecting and reporting student data could be improved. Of the 22 students’ files … Key Recommendations Properly bill districts based on each student’s period of enrollment and cease the practice of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… detailing how the construction would be completed with available Town resources, they did not determine the extent … costs and require periodic financial reports that show actual expenditures compared to the approved budget. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Opinion 98-12
… -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance operations of … FUNDS -- Accounting (commingling of city and dependent school district moneys) -- Inter-fund Advance (use of city …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 97-9
… 806 of the General Municipal Law requires towns to adopt codes of ethics containing, among other things, provisions … Ulster County , 158 AD2d 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 NYS2d 988; Town of North Hempstead v … Gardiner Planning Board , 184 AD2d 937, 585 NYS2d 571, lv den 80 NY2d 761, 592 NYS2d 670, the court declined to …
https://www.osc.ny.gov/legal-opinions/opinion-97-9SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertEnroll in the Vendor Self-Service Portal
… ID, you should have also received an enrollment email with login credentials and instructions from SFS. Following the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portal2022 Black History Month Celebration
… DiNapoli hosted a fireside chat with Jennifer Jones Austin, CEO and Executive Director of the Federation of … Click below to hear from these prominent black leaders who advocate for protecting people in need and the ideals of … opportunity, and justice. 2022 Honorees Jennifer Jones Austin CEO & Executive Director Federation of Protestant …
https://www.osc.ny.gov/events/2022-black-history-month-celebration