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XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … and notes - This account includes receivables created by loan and note transactions reported by public benefit … Generally, the basis for recognizing an appropriated loan receivable is set forth in Section 40-a of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Releases Audits
… costs, which included $13,574 in insufficiently documented expenses and $13,491 in related-party lease expenses that … for anywhere between one to four years, taking an average time of 6.7 months just to assign an incoming … New York State Homes and Community Renewal (HCR): Taxable Travel (2018-BSE7-01) Auditors examined travel expenses of a …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurate. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… treatment programs may not be adequately prepared in an emergency to prevent gaps in care, which could compromise patient progress or safety, … “The COVID-19 pandemic led to significant disruptions in addiction care and services, leaving many vulnerable New … treatment programs may not be adequately prepared in an emergency to prevent gaps in care which could …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesState Agencies Bulletin No. 1506
… agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected … capture and report if an employee is eligible for health insurance coverage and the date the employee is eligible for … 2016, OSC will initially populate the “Eligible for Health Insurance” and “Date Eligible for Health Insurance” fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations made in our audit report, Medicaid … and/or have special health care needs. Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the six recommendations made …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… from Superstorm Sandy demonstrates the borough's strength. Of course, growth brings challenges, and I hope this report … efforts to build Staten Island's future." "As the smallest of the five boroughs it is crucial that Staten Island is … heroin and opioid abuse epidemic that has claimed hundreds of lives and irreparably harmed thousands of families across …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressArlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling $334,676 made during our audit period …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Social Security Adjustment – Article 14 Benefits
… 62, your pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social … Security. The primary Social Security benefit is the part of your Social Security benefit based on public employment in …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followUnified Court System Bulletin No. UCS-189
… ( WDL ) without pay, or paid or unpaid Military Stipend ( MLS ) or Military Training Stipend ( MTS ). Eligible … ( WDL ) without pay or paid or unpaid Military Stipend ( MLS ) or Military Training Stipend ( MTS ). Eligible … Leave ( WDL ) without pay, paid Military Leave Stipend ( MLS ) or Military Training Stipend ( MTS ). Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… these facilities are up to standards and providing the best care possible to all New Yorkers in need of their help.” …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… remain cautious in their sales tax revenue projections for 2024.” In January 2024: New York City’s collections totaled $873 million, an …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearState Comptroller DiNapoli Releases Audits
… Recorder Units (ERUs) (Follow-Up) (2021-F-14) ERUs or “black boxes” are a valuable safety feature that allow for the …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsTown of Owego Fire District – Board Oversight (2013M-26)
… of all claims prior to payment to ensure that all claims have sufficient supporting documentation and ensure that the … approved. Ensure that only appropriate District officials have access to District bank accounts. Ensure that assets and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… the recommendation contained in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected … follow-up to this audit (Report 2007-F-41). Background The New York State Health Insurance Program (Program) provides … is the primary health benefits plan for the Program. The New York State Department of Civil Service (Department) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementTown of Deerpark – Budget Review (B6-15-23)
… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23North Greenbush Common School District – Claims Auditing (2022M-112)
… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112DiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion in the second quarter of 2023 (April-June), an increase of … Thomas P. DiNapoli. Collections were more robust in the first quarter of 2023, growing 7.1%. “Growth in local … Local government sales tax collections in New York state totaled $57 billion in the second quarter …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… of the Empire Plan’s medical/surgical program. In addition, a State contractor must maintain complete and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-through