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Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years and unemployment for 31 years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… governing the access and dissemination of confidential, personal and private information (hereinafter, “confidential … Description and Comment fields. Correcting Confidential, Personal and Private Information in Free Form Fields If a … governing the access and dissemination of confidential personal and private information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationWorcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… complete report - pdf] Audit Objective Determine whether the Cobleskill-Richmondville Central School District … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, the District levied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementMedicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Copenhagen Central School District - Procurement (2019M-238)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … the audit period. Key Recommendations Obtain written and verbal quotes as required by the District’s procurement policy and ensure that all proper documentation is maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfState Agencies Bulletin No. 271
… To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, … panel This panel will provide the agency with a record of all retroactive adjustments that were automatically … or OSC. Link 1 provides the agency with a description of the data elements appearing on the Retro Pay Review and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationState Agencies Bulletin No. 1354
… to the new accounting structure (Chart of Accounts) in SFS Affected Employees The accounting, reporting and … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … any data entry changes for on-line users will be provided in a separate bulletin at a later date. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 98-11
… last day of interest-free period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; … the payment of real property taxes falls on a Saturday, Sunday or holiday, the penalty-free period is automatically … timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… on September 18, 2015, found significant issues with medical records provided by a physician, Dr. Riaz Ahmad, to … his Medicaid claims. Our review of a sample of Dr. Ahmad’s medical records found they contained inadequate and sparse … were illegible. Department officials also determined the medical record details were not adequate to ensure continuity …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedPublic Welfare – 2023 Financial Condition Report
… Public Assistance Recipients Increase to Highest Level Since 2015 For SFY 2022-23, the average … recipients in the State increased by 68,614 (14.5 percent) to 540,656, following near-record-low caseloads in SFY … (FA) and Safety Net Assistance (SNA). FA provides up to 60 months of cash assistance to eligible needy families; …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… were audited in a timely manner and properly supported for the period July 1, 2011, to March 31, 2013. Background … operating expenditures of approximately $8.1 million for the fiscal year ended June 30, 2012. Key Findings Library … The account clerk and/or Director reviews invoices for department head approvals before printing checks and a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Comptroller DiNapoli Releases Municipal Audits
… the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In … when procuring goods and services. Cincinnatus Fire District – Internal Controls Over Financial Operations … activity is properly recorded and reported and that district moneys are safeguarded. Although the board has …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsGreenburgh Central School District – Procurement (2024M-147)
… Central School District (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July … periodically seek competition for certain goods and services which are anticipated by the district on an as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147New York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdfDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… is included in the final report. The audit can be found online at …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesOpinion 89-45
… the opinion. LOCAL LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board … of appeals be paid by a fixed annual amount for specified services plus a designated hourly rate for specified additional services. You ask whether a town may pay an attorney employed …
https://www.osc.ny.gov/legal-opinions/opinion-89-45