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Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31)
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31.pdfPrompt Contracting Information Provided by State Agencies (Percentage of Late Contracts) - 2020 Calendar Year
Additional information and data supporting the 2020 Prompt Contracting Report.
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/pcl-state-agency-data-A2-2020.pdfImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f8-response.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfAIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
AIM and AIM-Related Payments and Payment Months by Municipality - December 2019 through May 2022
https://www.osc.ny.gov/files/local-government/data/excel/aim-and-aim-related-payments-and-payment-months.xlsxMedicaid Program - Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (2016-S-73)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s73.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17), SED 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-SED-response.pdfCost Reporting of Program Operated by Gateway-Longview, Inc. (2012-S-17), Gateway-Longview 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-Gateway-Longview-response.pdfLocal Sales Tax Collections Increased by 1.4 Percent in the Third Quarter of 2024
Marks the lowest quarterly year-over-year increase following the pandemic-induced declines.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-third-quarter.pdfLocal Sales Tax Collections Increase by 2.2 Percent in the Second Quarter of 2024
Marks the Second Straight Quarter of Modest Growth.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-second-quarter.pdfXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
Article 15A of the Executive Law signed into law on July 19 1988 authorized the creation of an Office now Division of Minority and Womens Business Development to promote employment and business opportunities for minorities and women on state contracts
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOpinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that claims …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… a complex set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli … could impact district budgets now and in the future. It is a useful tool to better inform lawmakers, stakeholders and … including the local cost of labor, which is generally much higher in downstate regions. Other findings in the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityComptroller Authority to Audit Local Development Corporations (LDCs)
… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.3047 … (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsOpinion 96-20
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when … LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Comptroller Authority to Audit Local Development Corporations (LDCs)
… 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations … other government entities. Memo Bill Text Status … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Comptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli and New York … bringing this activity to light and cooperating with our investigation.” State Comptroller DiNapoli said, “This was a … for personal expenses. Rapfogel obtained the largest share of the kickbacks. As part of his plea, he admitted that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
To assess the extent of implementation of the three recommendations included in our initial audit report Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan Report 2022S24
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-under