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Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… to govern financial operations, such as investments, cash receipts and disbursements, credit cards, claims … comprehensive policies and procedures for investments, cash receipts and disbursements, claims processing, capital … continue to be used, adopt a comprehensive credit card policy and review and update the policy annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … department did not always make purchases from the vendor with the lowest bid price. If the county purchased asphalt …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program – Oversight of Managed Care Provider Networks
… members receive their services through managed care. DOH is responsible for ensuring that managed care organizations (MCOs) maintain … SOAs. We also found that DOH does not provide MCOs with adequate guidance regarding the deficiency review …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksCohoes City School District – Medicaid Reimbursements (2022M-107)
… maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms. Key Findings The District … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… 1, 2015 through July 31, 2019. About the Program Hospice is a coordinated program of home and/or inpatient care that … to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the … in a MLTC plan, the plan is required to coordinate care with other providers, including hospice providers, to avoid …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredPark Accessibility for People With Disabilities
… of these surveys (hereafter referred to as 2006–2009 Survey or Survey) would be the basis for its Transition Plan. For … barriers that the agency had identified in its 2006–2009 Survey – more than 13 years ago – that still have not been …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesOpinion 91-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans and … Concerning what portion of the deposit on copies of plans and specifications required …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… a critical weather-related systemwide risk assessment of its infrastructure for over a decade and failed to … train system in North America and is the primary means of transit from Long Island to New York City which means it … 200,000 customers on weekdays. The LIRR has 700 miles of track, stretching from Montauk on Long Island to Penn …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesState Agencies Bulletin No. 560
… work station, is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An employee working a … that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State … To inform agencies of new Earnings Codes to be used by the NYS Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-paymentsTown of Throop – Procurement (2022M-173)
… (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for … The Board did not always ensure that officials solicited competition for purchases subject to competitive bidding or … Town Board Board ensured that Town officials solicited competition for purchases subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173South Seneca Central School District – Online Banking (2021M-164)
… Amend the bank agreements to require another District official to approve electronic transfers District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Dryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … (Cayuga County) The treasurer did not provide the board with adequate monthly financial reports, which limited the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsChautauqua County – Financial Condition (2023M-111)
… not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111State Agencies Bulletin No. 978
… Payroll Bulletin No. 978 regarding the payment of Civil Service Employees Association (CSEA) … been rescinded. OSC will issue further clarification on the future salary treatment of CSEA employees, as more … April 2010 Salary Increases for Employees Represented by the Civil Service Employees Association CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/978-april-2010-salary-increases-employees-represented-civil-serviceFinancial and Organization Capacity
… Adequate Capacity Candid Dun and Bradstreet NYS Department of Labor - … state agencies researching the financial and organization capacity of a propsective vendor …
https://www.osc.ny.gov/state-vendors/vendrep/financial-and-organization-capacity