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Controls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… New York’s Medicaid program, which provides health care services to individuals who are economically … overpayments of: Approximately $69 million for health care services fully covered by the Essential Plan; Up to $14.1 million for health care services covered by the Essential Plan under certain …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andState Agencies Bulletin No. 517
… on or after the effective date of the increase and then subsequently had a position change or transfer action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… of dollars have been spent on Medicaid home care services for New Yorkers without the required verification that the … and New York state are getting the services that were paid for. This audit found a disturbing lack of oversight and … the Medicaid program, paid providers more than $31 billion for personal care and home health care services including …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationEmployer's Guide
… tip: You can find all the NYSLRS information you need to get your work done, including resources from the … and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideXII.6.O Paying Retainage – XII. Expenditures
… Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment as a … represent the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage … copy from relevant purchase orders using the retainage lines to complete the total payment. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageVendor Responsibility Forms
… System Forms Agency Notice of Intent to Participate in the VendRep System (PDF) - Identifies those agencies that intend to participate in the VendRep System and the person in the agency authorized to submit the form. …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… A Pennsylvania man who stole $194,000 of retirement benefits paid to his deceased father was sentenced today to … 2022, Timothy Gritman, 57, stole $110,897 in pension benefits from the New York State and Local Retirement System and $83,188 in Social Security benefits. He pleaded guilty to wire fraud and Social Security …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityOpinion 99-15
… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Management of Capital Projects
… whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) has a formal capital project … transportation infrastructure, helping to develop the Long Island communities it serves and facilitating economic … branches, stretching from Montauk – on the eastern tip of Long Island – to Penn Station in the heart of Manhattan. …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsXII.8.E Payment Assignments – XII. Expenditures
… Contract Assignments . According to the New York State Lien Law (Article 2, Section 16), payment assignments only … the payment assignment. According to New York State Lien Law (Article 2, Section 25), every assignment of moneys, … of trust claims as defined in section seventy-one of the lien law, and apply such moneys to such payments only, before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Agencies Bulletin No. 1404
… for on-the-job injuries that were negotiated by the State. Under IRS regulations, workers’ compensation-related … benefits are also exempt from New York State and local income taxes, if applicable. Also, under IRS … are not eligible for salary deferral under the New York State Deferred Compensation Plan (NYSDCP). As stated in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationState Agencies Bulletin No. 914
… Medicare taxes and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid as wages. Because the IRS’s prior regulation addressed only income, not wages, and required … it was the opinion of OSC Legal Services that the IRS regulation was applicable only in non-employee situations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… who were reported as discharged from a hospital but then admitted to a different hospital within 24 hours of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followBrewster Central School District - Professional Services (2019M-235)
… report - pdf] Audit Objective To determine whether the District procured professional services in accordance … seek competition for professional services from three of the 10 professional service providers reviewed. These providers were paid $696,291 during the audit period. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Overview – Enhanced Reporting
… use Retirement Online to report your employees’ earnings and the number of days they worked to NYSLRS. You also report and forward employee contributions, loan payments and payments for service credit purchases (SCP). In addition, … reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewSUNY Bulletin No. SU-249
… the 2017-2018 semesters for employees who, as of 08/24/17, have: A Payroll Status of Active, Leave With Pay or Leave of … Pay page will be automatically populated for employees who have been Hired, Rehired, Concurrently Hired or Transferred … A Pay Basis Code of 21P; and An End Date of 06/13/18 on any earnings on the Additional Pay page; and No existing row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-249-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-259
… the 2018-2019 semesters for employees who, as of 08/23/18, have: A Payroll Status of Active, Leave With Pay or Leave of … Pay page will be automatically populated for employees who have been Hired, Rehired, Concurrently Hired or Transferred, … A Pay Basis Code of 21P; and An End Date of 06/13/18 on any earnings on the Additional Pay page; and No existing row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-259-restoration-contract-pay-and-additional-pay-suny-21pHyde Park Fire and Water District – Procurement (2025M-31)
… pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and services in a cost-effective and transparent manner. Key Findings The Board did not … Determine whether the Hyde Park Fire and Water District District Board of Trustees Board procured …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… our borough’s well-being." "Comptroller DiNapoli’s report of the Bronx’s economic success illustrates the resilience of the Bronx and the hardworking residents, especially our … unemployment rate was higher than the citywide rate of 4.5 percent in 2017 and the seventh highest of the state’s 62 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challenges