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Implications for the Future – 2022 Financial Condition Report
… rates by 225 basis points between January and August 2022. Nevertheless, job growth has continued nationally through August 2022. These factors have heightened the uncertainty of … shown. However, the most recent report, issued in March 2022, found that every state, including New York, received …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… meet children’s needs. Audit State Education Department: Access to Preschool Special Education Services Related Work …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough … reverse the gains it has made in recent years. “More than a year of sustained damage caused by the COVID-19 pandemic … Bronx Spanish Version Tendencias recientes e impacto de la COVID-19 en el Bronx Find out how your government money is …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal government … that referred the debt to the Department of Treasury for collection. If the state agency believes the debt … responsibility to work with the debtor agency to receive reimbursement, either by check or revenue transfer. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s implementation of the … recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipOswego County – County Bridge Maintenance (S9-13-8)
… town-, and village-owned bridges. Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2State Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently … through PARIS and does not reflect a common fiscal year or State fiscal year …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsAdjustments – Enhanced Reporting
… to file adjustments to earnings and days worked and how to make adjustments for certain retroactive service credit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/adjustmentsInformation Technology Governance – Information Technology Governance
… The following guidance is intended to make oversight less daunting by providing a path for …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-27
… also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 … with constitutional equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; … by Counsel to the New York State and Local Employees' Retirement System that such payroll deductions may not …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 2005-2
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: … reimbursement to firefighters for out-of-pocket expenses in operating their personal vehicles in performing firemanic …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Public Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfComptroller DiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school … However, the district’s multiyear financial plan does not address its debt share or declining enrollment. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls … District did not make any expenditures from the reserve funds during this time period. Key Recommendations Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Purpose To determine whether the Department of Health established adequate controls to prevent duplicate … services using the APG payment methodology. The Department of Health (Department) adopted the APG methodology in an … are reimbursed based on patient condition and complexity of service. The Department phased in the APG methodology …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor … auditor to perform this function. Closely monitor and make every effort to collect the outstanding management …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations