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Opinion 92-45
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue … AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Selected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) … System Administration generally allows campuses to operate their procurement functions autonomously, but has … issued procurement guidelines that campuses are expected to follow to ensure goods and services are obtained at …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesGananda Central School District – Procurement (2021M-86)
… bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86State Agencies Bulletin No.1824
… financial institutions for employees who were overpaid by the agency. OSC will prepare transactions for all direct … in PayServ will continue to be received and audited by OSC. However, AC-230s will not be processed to reverse the … a direct deposit account change or closure during the SFS black out period, ensure the employee’s Direct Deposit Table …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … Reconciling travel card charges and outofpocket expenses is an integral part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationSelected Wage Investigation Procedures
… for which first contact didn’t occur until after more than 360 days had passed. We identified 24 cases with no …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s … Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. When these …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareCVS Health – Temporary Holding Account Rebate Revenue
… to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug claims maintained in CVS Health’s temporary holding … to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueCompliance With Outcome Reporting Requirements
… whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting reports are … determine whether Empire State Development ESD meets legal and regulatory requirements to report on the outcomes of its …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 1002
… are printed. Affected Employees Employees who have a change in a prior year record, previously reported to the … made to Form W-2s for Social Security Number and/or Name only will not appear on this report. Please refer to the … have been made to the Social Security Number or Name only). The following information is provided: Agency, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … in potential savings for Medicaid recipients diagnosed with end stage renal disease who were entitled to Medicare … in overpayments for newborn claims that were submitted with incorrect birth weights; $471,321 in overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection activities ensure … Office's mission is to promote the well-being and safety of the State's children, families, and communities. The … To determine if the Office of Children and Family Services Office child care licensing …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionFire Prevention, Safety and Control
… regulates the State’s system of chemical dependency and gambling treatment programs. This includes direct operation …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control-0Opinion 93-20
… by a receiver of taxes be countersigned by another town officer. Such a local law would be subject to mandatory … may require a countersignature by a designated town officer on checks transferring moneys from the receiver of … by a receiver of taxes be countersigned by another town officer. Since the local law would be curtailing the …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… complete report – pdf] Audit Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… Naval Affairs (DMNA) used a catering company which tacked on $20,000 in excessive costs, according to a report released … fuel, up to $1.68 more per gallon than the price offered on state centralized contracts. The rate could be … Naval Affairs DMNA used a catering company which tacked on $20000 in excessive costs according to a report released …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryComptroller DiNapoli Releases School Audits
… Central School District – Financial Condition (Oswego County) Over the last four fiscal years, the district spent … Central School District – School Lunch Operations (Tioga County) The district is serving nutritious meals to its students, however, the meals cost more to …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been … 2019 examined payments made for prescription drugs and therapy services. It found Medicaid paid $20.1 million for … $18.6 million for physical, occupational, and speech therapy services, and $1.5 million for prescription drugs. A …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… is far from over, and it continues to have damaging effects on our revenues and spending. While our state economy … is far from over and it continues to have damaging effects on our revenues and spending …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalTraining Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/training