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If You Need Help – Governmental Accounting Standards Board
… standards and how they apply, consult with your accountant or an independent auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk … Governmental Accounting Standards Board (GASB) Reporting or Retirement Online Troubleshooting from the dropdown). You …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpCity of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Controls Over the Empire State Supportive Housing Initiative
… Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts … Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State Comptroller Thomas P. DiNapoli. The audit identified some exceptions and recommended better … The states Thruway Authority Thruway generally bills drivers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsCompliance With School Safety Planning Requirements (Follow-Up)
… in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the … Law requires schools and school districts to take safety planning actions and the State Education Department … provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain … To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New … contains additional guidance about these reports. 2025 Certification For the certification due by April 30, 2025 , in addition to the annual Certification of Internal Controls over the Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods/materials or services to New York State must be registered in the Statewide Vendor … Address What is the vendor providing? Goods/Materials, Services, or Both Is the vendor required to have a US TIN? … All vendors providing goodsmaterials or services to New York State must be registered in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationTown of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … The purpose of our audit was evaluate the Clerks financial and records management for the period January 1 2013 through June 13 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … law firms and to minimize unbillable toll transactions. The audit covered the period January 1, 2013 to August 20, 2017. Background The … To determine whether the Triborough Bridge and Tunnel Authority has taken action …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsAccounts Payable Advisory No. 43
… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : … Additionally, many sections were moved or edited due to updates to the reordering of Chapters X and XII: Chapter Name Description of Change X.3 Vendor Registration Updates to reorder X.3 X.3.A Agency Vendor Registration New …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreWadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories. About the Program The … Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programVoluntary Compliance Program
… items if the holder complies with the terms of the program. Participants in the program must file Abandoned Property reports. After completing either compliance program, companies are expected to comply with New York State … are invited to participate in the Voluntary Compliance Program …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programFacility Planning Bureau Project Review (Follow-Up)
… our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the Program The State Education … Planning Bureau (Bureau), and, upon completion of review, issues building permits. Per the State Education Law, … The audit sought to determine if the Bureau completed its review of projects in a timely manner and, if not, what the …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with … To determine whether the Department of Health took sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfOpinion 93-2
… VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village … a proposition to change the month of the general village election at either a general or special village election for village officers. A village board, on its own …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… and utility of the Medicare eligibility data it uses and take action to improve data quality or develop alternate … standards to the broker agreement regarding timely removal of dual eligibles from Medicaid managed care … and to implement procedures to help ensure that Medicaid does not pay managed care premiums for enrollees of the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, … In addition to the monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care and hospital or …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen 25.2% since 2019 … that higher food costs have hit household budgets in New York City hard, with price increases outpacing income … prices rose sharply during the pandemic, putting more New Yorkers at risk of going hungry. Now the implementation …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen