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Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … were incorrectly paid under the Commercial Plan instead of the Medicare Rx Plan. We found the misprocessing of claims …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugState Comptroller DiNapoli Releases Municipal Audits
… and responsibilities; work hours; salaries or hourly rates and employee benefits. In addition, the village paid … supporting documentation. Madison County – Temporary Courthouse Lease and Renovations County officials paid more … liability company (LLC) to lease and renovate temporary courthouse space for a 19-month period. Auditors found county …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Retirement System Membership – State University Police Plan
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage If you become … police officer, appointed by the State University of New York (SUNY), on or after December 18, 2015, coverage …
https://www.osc.ny.gov/retirement/publications/1823/retirement-system-membershipNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… a safe and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesOperational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryAvoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees and … four employees or 27 percent of employees tested and the five Board members did not complete the annual SHP Training. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… and Board of Education (Board) members completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingYates County – Sexual Harassment Prevention Training (S9-23-07)
… the training. County officials generally agreed with our recommendation and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Operational Advisory No. 9
… information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV, Section 1 - … 2363.1 - Outreach and Escheatment of 2024 Uncashed NYS Payroll Checks . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentBornhava – Compliance With the Reimbursable Cost Manual
… organization located in Buffalo, New York, offers a range of preschool special education services to children …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualSecurity Over Critical Systems
… it plays a vital role in medical research. A core value of the organization is privacy, which involves respecting … the least privilege, data classification, and separation of duties. Additionally, the IT security framework covers … System Controls Audit Manual (FISCAM), National Institute of Standards and Technology (NIST) standards, and its …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsMedicaid Program – Improper Payments for Brand Name Drugs
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsXV.7 Budget Allocations – XV. End of Year
… segregation authority available in SFS so all payments can be properly processed by the end of March All necessary … budget exceptions on transactions so the transaction can move forward to completion. Approve transactions through … the transaction forward in workflow. Determine the root cause of the workflow problems and resolve. Why is it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsState Agencies Bulletin No. 1864
… subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
Local government sales tax revenue declined by 78 percent in August compared to the same period last year according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustDiNapoli: Tax Cap at Two Percent for 2019
… be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … tax revenue, municipal budgets will still be vulnerable to rising fixed costs and potential federal funding cuts. … plans for next year." The tax cap, which first applied to local governments in 2012, limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for … over cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134