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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
General capital assets should be accounted for at historical cost at estimated historical cost if actual historical cost is not practicably determinable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDisability Retirement Applications – When Employees Retire
… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … we receive a disability retirement application, we review it to determine if it meets all filing requirements. If the … application review and determination process including how employers file on behalf of employees …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
Comptroller Thomas P DiNapoli today announced that Dorothy Ogundu a nonprofit executive convicted for pocketing taxpayer dollars intended for public services and capital improvements in New York City was sentenced to one to three years in state prison
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… was sentenced today by U.S. District Judge Cathy Seibel to 77 months in prison for wire fraud, subscription to false tax returns, obstruction of the grand jury, and … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 89-42
… authorize registration of a security "in the name of a county, city, town, village, school district or other …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… and prosecute those who misuse public funds.” The case is the latest joint investigation under the Operation … information on any other suspected public corruption is encouraged to contact the State Comptroller’s office by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsThe Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits … we will honor a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For … or protections. As a governmental plan, NYSLRS is exempt from the provisions of the Employee Retirement Income …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Fire Company official was charged today with grand larceny in the third degree after allegedly stealing over $20,000 in Fire Company funds, following an audit and investigation … is being prosecuted by Ontario County District Attorney James Ritts. "This fire official bet she wouldn't be caught …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftDiNapoli: Comcast Agrees To Disclose Political Spending
… Since the 2010 Supreme Court ruling in the Citizens United case, the Fund has filed resolutions with 52 New York State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… and the New York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly … funding from various public sources: Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Projects may be re-opened if needed, as in the case of the federal agency rejecting a final report and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… (Class C Felony) for allegedly stealing $51,532.64 of her late mother’s pension payments. “Ms. White thought she could get away with hiding her mother’s death from the retirement system to steal over …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate … through October 1, 2014. Background With the enactment of the federal Patient Protection and Affordable Care Act in …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthDiNapoli: Former Riverside Village Clerk Pleads Guilty in $50,000 Theft
… Friday to repeatedly pilfering village coffers to pay for white water rafting and dating through Match.com, State … expenses and went as far as stealing from taxpayers to pay for white water rafting and Match.com,” DiNapoli said. “I … District Attorney Brooks Baker and New York State Police for their diligence in working with my office to bring this …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-riverside-village-clerk-pleads-guilty-50000-theftCity of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Medicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the monthly premiums, MCOs can receive a … not eligible to receive SMCPs for maternity cases that end in termination or a miscarriage, as these are considered …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… or staples. Limit fasteners such as paperclips, staples, rubber bands, etc. Best practice is to either use a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsOverpayments of Claims for Selected Professional Services (Follow-Up)
… claims to be paid twice. EMedNY automated controls or "edits" are used to detect duplicate claims when one claim is … submitted directly to Medicaid for payment. However, the edits did not prevent the duplicate claim payments we …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals