Search
Village of Churchville – Financial Management (2025M-128)
… the Village’s unrestricted fund balance totaled $866,628 in the general fund and $53,289 in the sewer fund and the Village’s reserves totaled $912,440 in the general fund and $397,827 in the sewer fund. Audit …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, New York state and the Metropolitan Transportation Authority all need additional federal aid to mitigate the impact of the COVID-19 pandemic on their budgets and a … New York City New York state and the Metropolitan Transportation Authority all need …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… County, serving students from nine counties in Central New York. Among other programs, Racker provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services … families, and small businesses can search for and enroll in Medicaid and other health insurance plans. An individual’s … claim payments. If this information is not sent in an accurate and timely manner, eMedNY is at risk of making …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthLong Island Workforce Housing Act (2015-MR-4)
… and policies to require all developments that exceed zoning density to be compliant with the Act. Ensure that fees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4State Agencies Bulletin No. 808
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … for retroactive and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/808-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalState Agencies Bulletin No. 868
… Social Security tax withheld, not to exceed $6,324. Box 5 Medicare Wages The amount in this box is the wages subject … UTA Uniform/Tool Allowance. EXP Taxable Expense. This code is used for payments of “lieu of expenses,” … NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 16 State Wages The State wages reported for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. … Medicaid payments such as Disproportionate Share Hospital (DSH), Upper Payment Limit (UPL) and UPL conversion …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Comptroller DiNapoli Releases Audits
… through Medicare Advantage Plans. From a judgmental sample of 89 claims identified as high-risk, totaling … because hospitals misinterpreted state regulations and billing guidelines, did not properly submit Claim Adjustment … in addressing the issues identified in the initial audit report, implementing two recommendations and partially …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… information needs to be adjusted. Completed Adjustment Reports can be emailed as attachments to NYSLRS Employer … NYSLRS employers use adjustment reports to correct earnings or days worked Adjustments are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedXVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2018, Little Meadows reported approximately $10.2 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2018, we identified $395,644 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $192,089 in …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli Urges Focus on Addressing Rural Challenges
… demographic, economic and quality of living trends in 10 rural counties in New York state. Most of the counties had … and broadband. The counties selected as representative of rural New York include Allegany, Chenango, Delaware, Essex, … Lewis, Schuyler, Sullivan, and Wyoming. “New York’s rural areas have vibrant histories and vast potential, but …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesDiNapoli Releases Executive Budget Report
… competitive bidding and oversight requirements, leaving too much in the dark. The budget also advances debt proposals … practices, and recommended several reform measures to address these problems. Transparency The SFY 2023-24 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… victim to become his live-in caregivers. The victim, whose wife had died many years before and had no other direct …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerUnified Court System Bulletin No. UCS-294
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Judges … salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… time, she stole $86,389 in tax payments to pay for her online shopping, groceries and car payments. She pleaded guilty to … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … all their mandated annual inspections. City University of New York (CUNY): Central Office: Controls Over Bank Accounts … Corporation (FDIC) limit of $250,000. City University of New York: Medgar Evers College (MEC): Controls Over Bank …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… language limiting the reimbursement of special items. Port Authority of New York and New Jersey: Vehicle and Heavy … An initial report issued in December 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-audits