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Village of Sharon Springs – Water Accountability (2014M-148)
… a population of approximately 560. The Village is governed by a five-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284DiNapoli Statement on Charges Against Former Delhi Village Clerk
… filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint investigation … clerk Michele Barnes betrayed her colleagues and the public by allegedly writing $4,788 in village checks to … filed against a former Delhi village clerk for theft of public funds …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 956
… Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseCentral Office – Controls Over Bank Accounts
… that funds are appropriately disbursed from bank accounts by: reinforcing with staff the importance of adhering to New …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be … members, you will receive your PLS along with your first pension payment, at the end of the month following your …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be … members, you will receive your PLS along with your first pension payment, at the end of the month following your …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … abuse. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the … surgery, physical therapy, and home care services. United processes and pays claims from health care providers …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryAccess Controls Over Selected Critical Systems
… of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … necessary to complete our work. As a result, our work in certain areas was limited. Key Recommendations Develop a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… MCOs a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for … a patient was transferred to another facility may result in a lower payment than if the patient was simply discharged …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… of bonds offered, which allowed the State to reduce yields in many maturities. Ultimately, retail orders supported over … RBC Capital Markets and Seibert Williams Shank & Co.. In addition, BofA Securities, Inc. acted as Lead Dealer …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment. The … that can withstand repeated use and have been ordered by a practitioner in the treatment of a specific medical … has no limit on the number of rental payments allowed. By comparison, under Medicare, oxygen equipment rentals are …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain … Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand … – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Project Tracking Systems and Economic Assistance Program Evaluations
… complexity of its various economic development programs. In 2016, ESD’s Board of Directors voted to replace its … of ESD’s loan and grant projects to Dynamics was completed in early 2019. ESD budgeted $2.9 million for the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsState Comptroller DiNapoli Releases Municipal Audits
… to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016-2020, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Restitution Payments (2021-MS-2)
… tested, were behind on their restitution payments by a total of $283,620. The courts were often not notified …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Employer E-News Archive — 2023
… Seminars Reminder: Enrolling Members under the New Sex Identification Legislation Switch to Enhanced Reporting …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023State Comptroller DiNapoli Releases Municipal and School Audits
… from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-audits