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Unemployment Insurance – Final Report
We examined high risk payments and payment requests DOL approved during the calendar year January 1, 2018 through December 31, 2018
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-16.pdfMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18), 90-Day Response
To determine whether the Department established adequate controls over inpatient claims for recipients who were transferred between merged or consolidated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s18-response.pdfMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18)
To determine whether the Department established adequate controls over inpatient claims for recipients who were transferred between merged or consolidated
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s18.pdfControls Over Transportation Services and Transportation-Related Expenses (2019-S-38)
To determine whether the Office for People With Developmental Disabilities (OPWDD) has established adequate controls to effectively monitor and ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s38.pdfPolicies and Procedures for Managing Your Municipality/District Webinar
Please join us as we focus on the many programmatic areas where written policies are either required or highly recommended.
https://www.osc.ny.gov/files/local-government/academy/pdf/policies-and-procedures-05-20-20.pdfPyschotherapeutic Evaluational Programs, Inc. dba Parsons Preschool (2018-S-26) 180-Day Response
To determine whether the costs reported by Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool (Parsons) on its Consolidated Fiscal Reports...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s26-response.pdfWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML).
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-4-2020-52.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) … complete the annual training. Germantown Central School District – Payroll (Columbia County) The district did not …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… complete report - pdf] Audit Objective Determine whether the Board adopted budgets with reasonable estimates and … fund balance as a financing source each year for the 2014-15 through 2018-19 budgets. However, because the District generated operating surpluses in three of those years, only a fraction was used to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4State Agencies Bulletin No. 1444
… Subject Implementation of bulletin 1444 has been postponed. New information will be … posted as soon as it becomes available. … Implementation of bulletin 1444 has been postponed New information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate … costs of approximately $58,000 were not pre-approved and the Board did not authorize per diem payments of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60State Agencies Bulletin No. 1755
… PFR prior to 03/31/2020 Goal Balance: Leave blank Overtime Calculation and Retirement Information The Pilot Firearms Training and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1755-2018-2019-public-employees-federation-pef-pilot-firearms-training-andState Agencies Bulletin No. 1578
… PFR prior to 03/31/18 Goal Balance: Leave blank Overtime Calculation and Retirement Information The Pilot Firearms Training and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1578-2016-2017-public-employees-federation-pef-pilot-firearms-training-andState Agencies Bulletin No. 1656
… PFR prior to 03/31/19 Goal Balance: Leave blank Overtime Calculation and Retirement Information The Pilot Firearms Training and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1656-2017-2018-public-employees-federation-pef-pilot-firearms-training-andTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately … services, they could improve contract monitoring. Three of the 10 contracts we reviewed totaling $344,210 did not meet … of overpayments. Agency records were not always complete (i.e., missing required reports and monitoring details). Seven …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162State Comptroller DiNapoli Releases Municipal & School Audits
… could not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … precluded them from determining whether deposits were made in a timely manner. Another 34 entries totaling approximately … have the correct form of payment (cash or check) listed in the collection records and 26 entries totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Hamburg Central School District - Continuing Education (2019M-11)
… complete report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are … duties were not properly segregated or monitored. The Board and District officials have not established written policies and procedures regarding the continuing education cash receipts process. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Resources – Contribution Stabilization Program
… PFRS Final Rates Rates for annual payment due February 1, 2026: 2026 ERS Final Rates 2026 PFRS Final Rates Alternate Contribution Stabilization …
https://www.osc.ny.gov/retirement/employers/csp/resourcesState Police Bulletin No. SP-75
… Affected Employees Commissioned and Non-Commissioned State Police Officers in BU (Bargaining Unit) 17 with a work … Pursuant to the Clarification of Award between New York State and the Police Benevolent Association that provides for a new Salary Schedule based on geographic work location for Commissioned and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-75-commissioned-and-non-commissioned-state-police-officers-salary-schedule