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IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two … and complete data is essential for good decision-making. What good is the information if it cannot be trusted? … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… in the same day. Medicaid uses the All Patient Refined Diagnosis Related Groups (DRG) methodology to reimburse … DRG methodology classifies recipients according to their diagnosis and severity of illness, which provides the basis …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsComptroller DiNapoli Releases School Audits
… spend approximately $60 billion in federal, state and local funds. For additional background or a comment on a … during the audit period. York Central School District – Online Banking (Livingston County) The board adopted an … access to online bank accounts. For access to state and local government spending and 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Uncollected Penalties
… (Department) effectively pursues and collects outstanding penalties. The audit covers the period April 1, 2007 through … compliance. When problems are not corrected, monetary penalties can be assessed. Between April 1, 2007 and … 2012, more than 6,000 penalized establishments went out of business resulting in the withdrawal and write off over $3.5 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Nassau Board of Cooperative … changing and disabling network user account access. Liberty Central School District – Information Technology (IT) (Sullivan County) The …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York … in securities industry bonuses. Corporate franchise taxes increased by 46 percent, resulting from higher tax …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. … more than $324 billion in debt outstanding. The State’s access to public credit markets could be impaired if public …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesElementary and Secondary Education – 2022 Financial Condition Report
… programs, including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion … $45.6 billion; State, $28.9 billion, including the School Tax Relief Program (STAR) of $2 billion; and Federal, $2.7 … In school budgets proposed for SY 2022-23, property tax levy increases averaged 1.7 percent, compared to a 1.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationDiNapoli Report Spotlights New York's Veterans
… York State Comptroller Thomas P. DiNapoli. “New York is home to nearly 900,000 men and women who have served bravely … DiNapoli also noted that the New York State Common Retirement Fund has a program to provide loans to veterans. … Veterans snapshot . Learn about the New York State Common Retirement Fund’s loan program for veterans . … Nearly …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two … In 1934, the New York State Legislature enacted the Alcoholic Beverage Control Law (Law), creating the State Liquor …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and … allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total value of $436,090, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSelected Travel Expenses
… 4, 2011 through September 30, 2013. Background The MTA is a public benefit corporation and a component unit of the … entitled “Travel and Business Expense” (travel policy directive) that affects the MTA Headquarters as well as MTA’s … is in official travel status. In addition, the LIRR has a personal vehicle policy for mileage reimbursement when the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesAccounts Payable Advisory No. 37
… for Procurement Card transactions, ensure the card type is filtered to “VISAP”. Travel Card transactions SFS … Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting … specifically for NET-Card transactions, ensure the card type is filtered to “VISAN”. … The Importance of Reconciling …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… of the State’s Medicaid recipients are enrolled in MLTC plans, which provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or disabled. For the year ended … for processing the disenrollments. The Department can recover premium payments made to MLTC plans for …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… and reimburse providers. MCOs use the All Patient Refined Diagnosis Related Groups methodology to reimburse hospitals …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Agencies Bulletin No. 2198
… calendar year 2023 are affected. Background: According to IRS Publication 15 (Circular E) for 2023, and the … Taxable Gross amounts. W-2 Distribution: The agency address will be used as the return address for the 2023 Form … 2023 paper form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed in PayServ. If no mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … account and may have been made by the clerk in an attempt to conceal the shortage in tax collections. The clerk was arrested last year and pled guilty to grand larceny, and was sentenced to four months in jail …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… and sentence of Amy Becker, former Clerk for the Town of Lincoln, for stealing nearly $4,000 from the Town. The plea … guilty to petit larceny. She served as the town clerk of Lincoln from 2018 to 2022. During that time, she accepted …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how … “We’ve expanded state spending data on openbooknewyork.com and made it even easier to use. The public will now have …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomElementary and Secondary Education – 2023 Financial Condition Report
… Significant Federal Aid Continues to Support New York Schools According to the Division of the Budget, schools received $4.6 billion of … million from the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Federal pandemic relief for K-12 …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education