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Hiring Members with the Enhanced Report – Enhanced Reporting
… Hiring Existing NYSLRS Members or Retirees When hiring employees, it is … public retirement systems in New York State. If they are a NYSLRS member or retiree, you should ask them to provide their NYSLRS ID, if available. You would hire (not enroll) the employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportTown of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… ). About the Program Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, or from the … contained a severe malnutrition diagnosis that the medical records did not appear to support. We made two …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followState Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… services. The Medicaid program should not pay claims on a FFS basis for services covered by MLTC plans. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6State Agencies Bulletin No. 2237
… pay, in addition to unfilled positions, are included on the master file. The birthdate and pension elect/term fields were added to assist agencies who … 2024 Eligibility Criteria: Employee must have received pay on the specified check date to appear on file. OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… financial information for more than 500 state and local public authorities is now available at Open Book New York … 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing billions …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsParkland Alienation (2014-MS-5)
… sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use … Parks, Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State … used the proceeds from its parkland alienation transaction in July 2012 to make capital improvements or acquire new …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli St Lawrence …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualDelaware County – Court and Trust Funds (2022-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. … drugs. Key Findings We identified $5,536,537 in actual and potential overpayments for the cost of … Plan; $1,194,719 was paid for physician-administered drugs in excess of provider-contracted rates; $179,190 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 93-6
… of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL MUNICIPAL LAW, … district. Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Medicaid Program – Managed Long Term Care Premium Rate Setting
… is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical … included in the medical costs component of the premium rate, which is not capped. Based on our analysis of the … and the Department used these costs in its 2013-14 premium rate calculations, which ultimately resulted in inflated …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOpinion 95-2
… PUBLIC HOUSING LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public …
https://www.osc.ny.gov/legal-opinions/opinion-95-2