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Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2019-S-51)
To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-51.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50.pdfMedicaid Program - Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57)
To determine if Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s57.pdfMedicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51)
To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51.pdfMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35)
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35.pdfGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67) 90-Day Response
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67-response.pdfOpinion 94-15
… activity funds and endowment funds, including donations made to a school district from private sources in … by students and whose financial support is raised other than by taxation or through charges of the board of education … to investments of "moneys of" the local government, but rather generally authorizes local governments to invest …
https://www.osc.ny.gov/legal-opinions/opinion-94-15State Agencies Bulletin No. 2225
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Eligibility Criteria: The following employees are eligible to receive the April 2024 PEF Salary Increase: Employees with … CAL who are in an NS position (Grade 600) which is equated to a grade (Grade 001-038) Employees with a Comp Rate Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2225-april-2024-public-employees-federation-pef-3-salary-increaseDiNapoli Releases Executive Budget Report
… fiscal position is much improved because of actions by the Governor and the Legislature, legal settlements and robust … how the state will pay for it all.” DiNapoli praised the Governor’s reform proposals, including a constitutional … needs, including those for the Tappan Zee Bridge replacement. The budget assumes $232 million in resources …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit fentanyl and … deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by more than 1,700 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 90-36
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - … may accept a postdated check tendered as payment of taxes, and retain the same until its date before depositing. … a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Agencies Bulletin No. 2037
… Pay will be paid using the following effective dates and check date: Year Cycle Effective Date Check Date 2020 … Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 00 Medicare Deficiency 501 … These monies are taxable income and are subject to all employment taxes and income taxes. These monies will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… tax revenue growth. Sales tax collections have leveled off in recent months and federal dollars are being spent … five local governments with non-calendar fiscal years were designated in stress. The Town of Centerville in Allegany … of impending fiscal stress due to the recent leveling off of sales tax collections and the spending down of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataXVI.3.B Fund Accounting – XVI. Financial Reporting
… broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of similar … administration. The fund categories and related fund types are listed below and are discussed in greater detail … the activities and characteristics of the different fund types is necessary for a complete understanding of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Municipal & School Audits
… approved or adequately supported and lacked documentation to demonstrate that the charges were for a valid school … risks because individuals using them have direct access to a school’s bank account and unauthorized use may not be … were not made between canceled check images to the list of approved checks by someone without the check-signing …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1XVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB Codification Section C20 – Cash Deposits with … – Investments ) most recently updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investments