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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOpioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Report 2017-S-66 ). About the … prescriptions. I-STOP is a tool to assist prescribers in determining the most appropriate treatment for an …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/opioid-prescriptions-medicaid-recipients-opioid-treatment-program-followDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… SUNY Ulster, Vanderlyn Hall, 491 Cottekill Road, Stone Ridge, N.Y. When: June 23 at 6 p.m … New York State …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who … funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations … in) provides comprehensive medical services that range from hospital care and physician services to dental and … are given 30 days after the issuance of the follow-up to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … and Nassau County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are sold at private sale. …
https://www.osc.ny.gov/debt/approvalsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2010. Background All Services, located in Fresh Meadows, New York, provided special education … based on the financial information All Services presented in its annual CFRs. According to its CFRs for the two fiscal … 30, 2010, All Services claimed approximately $1.3 million in reimbursable expenses. All Services' CFR for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Overpayments for Therapy Services and Prescription Drugs Covered by Medicare Report 2016S73
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… Audits of municipal water systems estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or … Thomas P. DiNapoli. The report analyzed the results of audits conducted by DiNapoli's office of 161 local …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… she is now being held accountable for her violation of the public trust.” “This is not a victimless crime,” Schmidt … dollar not spent on the community. No one should use their public office for personal gain.” Jaeger was charged with … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… Purpose To determine whether the Department of Health established adequate controls over inpatient claims … 1, 2009 through June 30, 2014. Background The Department of Health (Department) administers the State’s Medicaid … two separate payments are made: a payment for the first hospital’s claim and a payment for the second hospital’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilitiesAdministration of the Contract With the Center for Urban Community Services
… services. The New York State Office of Mental Health funds about 75 percent of this contract. CUCS receives …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… . Graded rates are calculated based on a System average rate that does not include employer Group Term Life Insurance … years’ adjustments). Determines the employer’s average rate Divides the normal contribution by the billable salary. Determines the employer’s graded rate Multiplies the System graded rate by the ratio of the …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… $21 million. Most of the School’s students are from the City of Buffalo. Key Findings The Board approved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice Foundation … 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… the public’s trust in government,” DiNapoli said. “My office partners with law enforcement across the state to … accountable those who betray their duty to the public. My thanks to District Attorney Parisi and the State Police …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000DiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… number of check-offs have grown over the last decade, only a fraction of the money has been actually spent on their … each year. “New York state offers many worthy causes for income tax filers to donate to on their income tax forms, … has declined over time. In SFY 1983-84, the first year a tax check-off option appeared, there were over 344,000 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… in 2013, up $105 million from 2012 but estimated job gains were nearly 23,000 lower than the previous year, … IDAs provided to private companies noticeably increased, job gains did not keep pace,” said DiNapoli. “IDAs can be an … Other exemptions included state and local sales tax, county property taxes and mortgage recording taxes. All but …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projects