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School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Dutchess County – County Bridge Maintenance (S9-13-5)
… year. The DPW is responsible for the maintenance and repair of approximately 150 County-owned bridges, including … not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Climate Act Goals – Planning, Procurements, and Progress Tracking
… New York State Energy Plan and the Clean Energy Standard (CES) designed to fight climate change, reduce air pollution, … Climate Act goals. NYSERDA works along with PSC to achieve CES and PSC-implemented Climate Act goals, and PSC Orders … of renewable energy related to the Climate Act and CES. The Climate Act was expected to have both fiscal and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingState Agencies Bulletin No. 1910
… Suffolk, and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payMitigation for Extreme Weather Conditions and Flooding
… Long Island to Penn Station and Grand Central Madison in Manhattan, to Atlantic Terminal in Brooklyn, and to … of about 198,200 customers from March 21, 2023 to April 3, 2023. The LIRR’s western terminals (Penn Station, Atlantic … to provide regular train service. Additionally, hurricane season can bring high winds, heavy rain, and lightning, which …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… as he spiraled into credit card debt. "From plane fare to pizza, Mr. Brown used fire department money for his own … department," Brown said in a statement given to DiNapoli's Investigators and Chief Proulx. A 30-year department … and any others like it to the full extent of the law. It's essential for residents of this county to be able to trust …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… Thomas P. DiNapoli, Wayne County District Attorney Christine Callanan and the New York State Police announced … Thomas P DiNapoli Wayne County District Attorney Christine Callanan and the New York State Police announced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… as inpatient services for recipients enrolled in managed care. The audit covered the period from July 2019 through … recipients receive their medical services through managed care organizations (MCOs). When managed care enrollees receive inpatient care or outpatient care from …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… November 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s … total units. Each development is administered by either a Board of Directors (cooperatives) or a managing agent … to the individual developments for a unit of a specific size, and their names are placed on a manually maintained …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. The Department uses the All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesSUNY Bulletin No. SU-315
… SUNY Bulletin No SU315 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-315-october-2021-stipend-increase-gnsu-employees-representedPublic Authorities – 2023 Financial Condition Report
… Enacted Budget for State Fiscal Year 2023-24: Increased bonding authorizations for 26 programs financed through … a combined increase in State-Supported public authority bonding authorizations of $15.5 billion, or 10.9 percent over …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesState Comptroller DiNapoli Releases Audits
… financial and capital plans to adequately manage fund balance. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1890
… to inform agencies of the content information for the 2020 Form W-2. Affected Employees All employees who receive a Form … 1, 3, and 5 and do not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … For CUNY employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020Incarcerated and Death Matches
… $1.4 billion in payments for more than 17 million in medical and other service charges the New York State … for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent to a … $14 billion in payments for more than 17 million in medical and other service charges the New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesGreenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … an audit of the Department’s records by an independent public accountant, as required by law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialFlorida Union Free School District – Information Technology (2017M-146)
… The Florida Union Free School District is located in the Towns of Goshen and Warwick in Orange County and operates two schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds