Search
Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… based on the difference in the number of hours claimed versus payroll, calculated the recommended disallowance of … and food items that were not age appropriate (such as club soda and coffee creamer). In addition, some of the costs …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant program for the … The purpose of our audit was to evaluate the Citys financial management and administration of the Community Development Block Grant program for the …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New … performed a procedure that was distinct or independent from another procedure that was performed on the same day for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Opinion 98-8
… STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, … the form, function and utility required by the political subdivision, from a qualified and approved preferred source, … by the appropriate officer, board or agency of a political subdivision or district therein to the "lowest responsible …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Medicaid Program – Improper Payments for Brand Name Drugs
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsXII.4.E Electronic Invoicing – XII. Expenditures
… from vendors. The SFS enables all vendors with a classification that identifies them as “open for ordering” … the invoice contains all fields required to successfully build a voucher. If the invoice fails validations, … it will be selected for processing by the Voucher Build process. If the invoice passes the pre-edit and edit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingDiNapoli: Cyberattack Complaints in New York Rise 53%
… (135) and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… and keeping the jobs they want, and the pandemic has only made things harder,” DiNapoli said. “The State Education …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… commitment to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
Southampton Union Free School District Special Education Claims Processing 2016M200
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsState Comptroller DiNapoli Releases Municipal Audit
… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… Christine Callanan and the New York State Police announced William Storrs, a former fire chief and treasurer, was … Marbletown Volunteer Fire Department in Newark, New York. “William Storrs was elected fire chief after serving as … Christine Callanan and the New York State Police announced William Storrs a former fire chief and treasurer was arrested …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… in the region compared to other parts of New York, with only 22 to 30 percent of homeowners spending more than 30 … Fiscal Stress Monitoring System currently identifies only two local governments (Monroe County, Town of …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… organization. “Chad Daley allegedly violated the trust of club members and his community to serve his own ends,” said … stole $4,155 in checks made payable to the “Snowdrifters Club” by depositing them into his own personal bank account. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… to proactively addressing climate change and saving our planet shared by world leaders. As trustee of New York … carbon emissions and limit global warming to protect our planet. Investors and businesses, including the energy …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Supplemental Maternity Capitation Payments to managed care organizations. The audit covered the period from August … Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-care