Search
XII.7.B Voucher Denials – XII. Expenditures
… Invoice field 31 Not calculated in accordance with medical fee schedule 31B Incorrect or insufficient medical fee schedule code 32 WCB - Incorrect benefit dates 33 … - see rejection notice 9E Incorrect Payment Location Guide to Financial Operations REV. 01/24/2020 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during the pandemic … – especially those that lost loved ones in nursing homes,” said DiNapoli. “The audit released last year by my … to respond to infectious disease outbreaks at nursing homes. It also found that, under the direction of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresComptroller DiNapoli Releases School District Audits
… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) … fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfContract Advisory No. 31
Pursuant to Chapter 839 of the Laws of 2022 OSC approval is required for purchases from OGS centralized contracts exceeding the OSC approval thresholds
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsState Comptroller DiNapoli Releases School Audits
… The board and district officials overestimated general fund appropriations by $6.7 million and appropriated $2.7 … $2.4 million. This compromised the claims auditor’s objectivity and independence. Gilboa-Conesville Central … for 10 years and unemployment for 31 years. Young Women’s College Prep Charter School of Rochester – Network …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-337
… ORC I2W IntSftWkend OT Adj-PEF 2.5 IWO O25, C25, OR5 IOI Int Inc/Shift OT Adj-PEF IIO OCS, C72, ORC I2I Int Inc/Shift OT Adj-PEF 2.5 IIO O25, C25, OR5 IOS Int Shift … begin date of corresponding IWO, IIO and/or ISO Earnings End Date: Earnings end date of corresponding IWO, IIO and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … 16, 2016. Background According to a 2016 Department of Housing and Urban Development report, of the more than …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… audits of Metro-North Railroad and the Long Island Rail Road (LIRR) found they failed to properly manage overtime … abuses such as allowing some conductors to charge overtime for tasks such as washing up for work, New York State … System, did not have a requirement for conductors to sign out manually, so there was not an accurate record of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference … accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural … The New York State Guide to Financial Operations GFO acts as a reference …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Rocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdfNew York State Health Insurance Program - Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32) DCS 180-Day Response
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32-response-0.pdfNew York State Health Insurance Program - Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32) 180-Day Response
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32-response.pdfDivision of Housing and Community Renewal Bulletin No. DH-138
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal with instructions for … eligibility criteria are affected. Background: Chapter 177 of the Laws of 2024, which implemented the 2023-2026 … The purpose of this bulletin is to provide the Division of Housing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026State Comptroller DiNapoli Releases School District Audits
… not adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Interactive Map of Local Census Results
… 3.1% from 2010 to over 2.9 million people. Conversely, the Southern Tier had the largest percentage decrease at 3%, … governments. In cities outside of New York City, this group decreased by nearly 12% between 2010 and 2020 and now …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-results