Search
Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on property … 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead of using the 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Agencies Bulletin No. 1997
… The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a … establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH … Federation (PEF), the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA), and C82 allows …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2198
… employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Agencies Bulletin No. 2308
… employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2407
… employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Medicaid Program – Improper Episodic Payments to Home Health Providers
… the Medicaid program made improper payments to Certified Home Health Agencies under the Episodic Payment System. The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersMedicaid Program – Medicare Part D Clawback Payments
… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsOpinion 94-8
… §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. … the thirty-first day of December following his or her appointment. During the absence or inability to act of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-8LaFargeville Central School District – Financial Condition (2016M-216)
… School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Wayne County – Financial Management (2012M-249)
… audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Wayne County Financial Management 2012M249 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Caledonia – Financial Management (2013M-363)
… practices for the period January 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in … practices for the period January 1 2012 through October 16 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, even during the COVID-19 pandemic … The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDepartment of Transportation Bulletin No. DOT-46
… Purpose: The purpose of this bulletin is to provide the Department of Transportation with instructions for processing the 2025 Call-Out Response Payment. Affected … The purpose of this bulletin is to provide the Department of Transportation with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025Department of Transportation Bulletin No. DOT-48
… of Transportation with instructions for processing the 2026 Call-Out Response Payment. Affected Employees: Employees … 361 of the Laws of 2022, which implemented the 2021-2026 Agreements between the State of New York and the Civil … be made beginning in Pay Period 4L, paychecks dated 06/03/2026. This payment will be made in a separate check. There is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-48-2026-call-out-response-payment-fiscal-year-2025-2026Oversight of Nurse Licensing
… nursing licenses – in the titles of licensed practical nurse, registered professional nurse, clinical nurse specialist, and nurse practitioner – in New York State. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Comptroller DiNapoli Releases Audits
… drugs. However, there are improvement opportunities in some of their pharmaceutical management practices. While … may be required to provide collateral security in an amount provided for in statute or determined by the department. Distributors …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsOpinion 98-16
How long a school district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school districts general fund
https://www.osc.ny.gov/legal-opinions/opinion-98-16Town of Dix – Supervisor’s Control of Cash (2022M-57)
… the former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Opinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18