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XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is … can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and … received for inpatient hospital services credited to HCRA Resources Fund pursuant to Public Health Law. 31122 Medical … card companies. Receipts from Public Authorities 32001 PA Bond Proceeds Public Authority bond proceeds transferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsVillage of Hagaman – Claims Auditing (2022M-11)
… and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Ellenville Central School District – Network User Accounts (2022M-18)
… report - pdf] Audit Objective Determine whether Ellenville Central School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Implementation of the Security Guard Act
To determine whether the Department of State is adequately monitoring and enforcing the requirements for security guards under the Security Guard Act
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actAccountability and Surplussing of Vehicles
… and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island. Per OPWDD and information obtained from the Office of … possible theft. Of 12 vehicles surplussed and auctioned at Staten Island, 5 were purchased by a supervisor at the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… fraud scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a … treatment services from its clinic located at 201 Dolson Avenue, Middletown, New York. In addition to DAM, at least … providers (the "Insurance Providers") from 201 Dolson Avenue (the "Associated Businesses"). On paper, DAM and the …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to … of any zone(s) or abolish any zone(s) (Town Law, §176[27]; 6 Opns St Comp, 1950, p 85). Thus, in general, costs may be … 90-25, p 58; (1976 Opns St Comp No. 76-524, unreported; 6 Opns St Comp, 1950, p 85; 5 Opns St Comp 1949, p 371;). We …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… HARP premium rates for Medicaid recipients in MMC or HARP who enroll in Medicare and do not need long-term services and support. However, recipients in MMC or HARP who enroll in Medicare but are not eligible for IB-Dual … from MMC and HARP and moved to Medicaid fee-for-service (FFS) because the cost of the managed care premiums generally …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andState Agencies Bulletin No. 1098
… To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax … Effective Date(s) Immediately. Background Personal Use of Employer Provided Vehicle and Chauffeur Services are … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax … Effective Date(s) Immediately. Background Personal use of employer provided vehicle and chauffeur services are … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds … and work alongside State Comptroller DiNapoli to make this initiative a reality for New Yorkers,” Sepúlveda … in a timely manner without unnecessary red tape. Thank you to State Comptroller DiNapoli for your partnership on …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsMaintenance, Inspection, and Testing of the Event Recorder System
… founded in 1834, has grown to become the largest commuter railroad in North America. The LIRR has 124 stations on ten … of the train and the actions of the engineer. The Federal Railroad Administration (FRA) requires all locomotives to be … of Federal Regulations (CFR), periodic maintenance for the railroad is considered effective if 90 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , … Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. … Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… districts throughout New York classified as solar electric generation facilities. While agriculture faces …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… located in agricultural districts classified as solar electric generation facilities. While agriculture faces …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesState Comptroller DiNapoli Releases State Audits
… that individuals only had appropriate roles assigned. For example, a student had access to a business application … access. Multiple individuals also appeared to have roles for which they had no business purpose. For example, 22 employees outside of financial aid could …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the period July 1, … Ensure that fixed asset records are accurate and up to date and that all fixed assets can be located. Ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268