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Tonawanda City School District - Procurement (2023M-108)
… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Wadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately … analyses. Accurate laboratory test results are essential to health assessment and disease or environmental exposure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programPavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … totaling more than $1 million did not have documentation to demonstrate that officials complied with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases totaling $165,747, which were subject to the Policy. Four contracts for public works purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Agencies Bulletin No. 1375
… Employees Employees meeting the criteria as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in Institution paychecks dated January 8, 2015 and … changed for 2015. The new withholding tables can be found in IRS Publication 15 (Circular E), Employer’s Tax Guide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1375-summary-tax-related-changes-2015State Agencies Bulletin No. 1455
… Purpose To inform agencies of the updated IRS tax withholding … the criteria as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in … 13, 2016 Background For 2016, changes have been made to: Withholding Allowance Amount Qualified Parking Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Town of Pitcairn – Claims Auditing (2024M-69)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … on these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… (MCOs) that contract with the Department of Health (DOH) to provide health services under the state’s Medicaid … least $6.6 million in improper and questionable payments to ineligible providers over a four-year period, including almost $60,000 in payments to pharmacies for medications that were prescribed by …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsOpinion 90-49
… superseded to the extent inconsistent with this opinion. You ask that we reconsider that portion of 1981 Opns St Comp … that an improvement district commissioner who does not work a full day is entitled only to a proportionate share … , supra , is consistent with the rule in most other states (see, State of Washington ex rel. Greb v Hurn , 172 P …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 90-57
… must specify a "definite sum" to be paid each year for all of the services rendered under the contract (see Town … Article 11-A has been challenged (see Caruso v State of New York , Supreme Court, Albany County). January 8, 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 91-36
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 859, affd 30 NY2d 959, 335 NYS2d 825; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, … including the acquisition of land". A village, however, does not have unlimited authority to impose a park land fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of … continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. “The slowdown …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… is just, true and correct and, therefore, appropriate to pay. An employee’s supervisor and the Finance Office … are just, true and correct and, therefore, appropriate to pay. To meet this requirement, employees may, in either the … this process is used to record employee’s certification, online agency officials must attach the signed Claim for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed health care providers, according to three reports released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Client Identification Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered … the Program The Department of Health (Department) uses two methods to pay for Medicaid services: fee-for-service … unique identifier. However, recipients may have more than one CIN assigned during the time they are in receipt of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services … serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesMonitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOrleans County – Court and Trust Funds (2014M-043)
… and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… three programs, as follows: $2.6 billion in standard HCV funds with an additional $31.7 million in CARES Act funding … April 1, 2017 and June 9, 2021; $6.8 billion in PBCA funds between April 1, 2017 and June 9, 2021; and $47.2 … and prevent potential reduction or loss of federal funds. This should include but not be limited to increased …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… to build, preserve, and protect affordable housing and increase homeownership throughout the State. HCR comprises … of the COVID-19 pandemic but has been continued by HCR to increase utilization. HCV enables low-income households in … and administrative reserves that could have been used to increase participation throughout the state. We also …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding