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Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSchool Districts’ Energy Performance Contracts (2015-MR-1)
… Hollow Hills Central School District [pdf] , Island Trees Union Free School District [pdf] , Manhasset Union Free School District [pdf] , Middle Country Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records … Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… their budgets,” DiNapoli said. “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent for the second year in a … starting July 1, 2021, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Alden Central School District – Fuel Management (2024M-90)
… totaling $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users … and the Crittenden Volunteer Fire Company (Fire Company) have keys to access the District’s fuel tanks, potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. … provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. … Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesDiNapoli Announces State Contract and Payment Actions for July 2015
… state’s support of inter-city passenger rail services. $7 million contract with Rifenburg Construction Inc. for the … of Lake George. Major Payments Approved Tax Refunds $127.7 million for 74,000 personal income tax refunds. $78.3 … Corporation for Buffalo Bills Inc. capital improvements, game day operations, and working capital for the professional …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Life Changes: Membership in a Nutshell
… enough how important it is for you to know how membership in the New York State and Local Retirement System (NYSLRS) can directly affect your financial future and the future of your loved ones. Whether you are just joining … Understanding the benefits you are entitled to receive as a NYSLRS member …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… has generated an estimated $9 million investment gain for the New York State Common Retirement Fund, New York State … proof that the In-State Private Equity Program is a win for the state pension fund and our local economies,” said … of dollars to the state pension fund and created jobs for local residents. Businesses and entrepreneurs in need of …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundState Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and … Security Number Verification Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue … changes his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesState Agencies Bulletin No. 1016.1
… is to continue to maintain up-to-date employee addresses in the PayServ system and remind agencies of existing tools … such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct deposit … provide an address list from PayServ containing the home, mail and check address as recorded in PayServ to be matched …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemFare Collection
… LIRR operates 24 hours a day, 7 days a week, including all holidays. In 2018, the LIRR carried 311,100 passengers on an … other times on weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal & School Audits
… that were paid during the audit period, auditors reviewed 124 claims totaling $400,604 and determined that the board …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not … implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 … service type, date, location, and begin and end times. For example, caregivers can use an application on their …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… this case." “Personally, I’m deeply saddened for Alex and his family, who I’ve known for years,” Hardwick …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45