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City of Yonkers – Budget Review (B22-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … to reduce firefighting and police overtime expenditures. Review the estimate for contractual appropriations and adjust … Office of the State Comptroller City of Yonkers Budget Review B2266 …

https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6

Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … who are chronically ill or disabled and who wish to stay in their homes and communities. MLTC plans offer a range of … that plans must cover and pay for (benefit packages) in exchange for monthly premium payments for each member …

https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-follow

Medicaid Program – Cost of Pharmacy Services Under Managed Care

… the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. … uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-care

Wyoming County Court and Trust Funds (2020-C&T-2)

… The Clerk should ensure that the court and trust fund register is complete and up-to-date with all actions reported …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2

Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds

… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34

Electronic Fund Transfer Instructions

… If you uploaded your report or entered a manual report on our website ( … ), submit your payment through our Holder Payment Portal ( https://ouf.osc.ny.gov/app/holder/payment/search ). This is a secure and easy way to submit your reports and payments. If an alternate form of payment is needed, use the following banking information when sending …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructions

Selected Aspects of Parking Violations Operations to Collect Fines and Fees

… February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the … includes generating and mailing notices of violations, collecting the amounts due, and adjudicating summonses that … Office for International Affairs for their assistance in collecting the amounts due from each country. …

https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees

Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health

… Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay health care providers for services their members require. Recipients …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-health

Privacy and Links Policy

… Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the use of information which you … Comptroller may disclose information to federal or State law enforcement authorities to enforce the Office’s rights …

https://www.osc.ny.gov/online-services/privacy-and-links-policy

XII.6.Z Processing Payments to Complex Entities – XII. Expenditures

… crediting and Business Units may experience unintended service interruptions. If the remit-to address on the invoice … Utility Payments National Grid is a provider of electric and gas services in New York State. To provide these … East Corporation). As a result, if your agency received electric and/or gas utilities from one of these companies, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities

State Comptroller DiNapoli Releases Audits

… on these claims, while its actual obligation amounted to only $5,484. During the audit, certain providers acknowledged …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1

DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator

… Congress and is provided here for informational purposes only, as the sentence will be determined by the court. Mr. …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointed

Cincinnatus Fire District – Board Oversight (2025M-77)

… [read complete report – audit] Audit Objective Did the Cincinnatus Fire District (District) Board of Fire Commissioners (Board) … Period January 1, 2023 – October 31, 2024. We extended the audit period to March 18, 2025 to review training … Did the Cincinnatus Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77

State Agencies Bulletin No. 2399

… Payroll Bulletin No. 1256 ) Effective April 2013, employee contribution rates are based on an employee’s annual wage, as … calendar years of membership, an employee’s contribution rate is based on annual pensionable salary from the earlier … of employee records that need to be reviewed. Beginning in 2025, this report will be available in Plan Focus, and TIAA …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and

State Agencies Bulletin No. 1613

… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2017. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2017. Background Per IRS Publication 15-B, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1613-educational-assistance-benefits

Cost-Saving Ideas: Overtime Planning and Management

… that overtime averted on Monday through Thursday may only offset overtime incurred on the fifth work day. …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-management

DiNapoli Releases Review of First Quarter State Revenue Collections

… the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) … for the same period last year, primarily reflecting a $1.6 billion drop in personal income tax (PIT) collections in … million from MetLife, $20 million from AXA Equitable and $715 million from Credit Suisse. Another $2.2 billion was …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections

DiNapoli Releases August State Cash Report

… to a total of $28.9 billion, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …

https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-report