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NYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 percent, bringing the Fund’s estimated value to $178.3 billion, according to New … The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Services processes Medicaid enrollments for individuals in foster care in New York City, but must use the upstate WMS. … enrollments of recipients concurrently enrolled in FFS foster care under different CINs; $12.7 million in improper … WMS, NYSOH), and limitations in the enrollment process for foster care recipients. The Office of the Medicaid Inspector …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… Purpose To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein … To determine whether Medicaid made proper payments to Joia Pharmacy Inc and a related prescriber in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberDiNapoli Report Highlights Regional Education Trends
… State Comptroller Thomas P. DiNapoli issued a report today detailing regional trends in education funding, enrollment … State Comptroller Thomas P DiNapoli issued a report today detailing regional trends in education funding enrollment and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 … Background The Town of Minerva is located in Essex County and has a population of approximately 810. The District is … overpaid herself $13,940 for unauthorized direct deposits and inappropriate withholdings for retirement and health …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Examples from GASB Statement 34 - Statement of Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - … 2. Upon receipt of the electronic deposit, the advance account will agree to the reported advance amount on the … check payments are canceled or voided after the advance account has been reimbursed. For example, many agencies issue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesMaintenance, Inspection, and Testing of the Event Recorder System
… on locomotives inbound for periodic inspection (PI) in any calendar month are still fully functional. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… Comptroller Thomas P. DiNapoli announced James “Jay” Spina was sentenced in federal court for running a large-scale … count of conspiracy to commit health care fraud and today was sentenced to serve 108 months (nine years) in federal … Comptroller Thomas P DiNapoli announced James Jay Spina was sentenced in federal court for running a largescale …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudMarketing Service Performance Monitoring
… adequate internal controls to oversee, monitor, and manage contracted marketing services, including the extent to which … adequate internal controls to oversee monitor and manage contracted marketing services in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and … building codes, and for equipment and furnishings to be safe and suitable for children and maintained in a state of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSelected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions to … Other Related Audits/Reports of Interest Department of Transportation: Selected Truck Inspection Practices (2003-S-24) Department of Transportation: School Bus Safety Inspection Program …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… office will conduct a training session in cooperation with Ulster County Executive Michael P. Hein, on financial safeguards for fire districts in Ulster County. “Fire district officials can benefit from … risk their lives protecting people and property throughout Ulster County. With that said, in light of the announcement …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesWorld Trade Center Presumption – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-centerAffordable Home Ownership Development Program
… to existing and prospective homeowners in compliance with Program criteria. Our audit covers the period February … profit organizations (grant managers) that contract with the Corporation and are responsible for determining a … managers’ award files to verify applicants’ compliance with Program eligibility requirements. Clarify requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programDiNapoli: Health Care Jobs Grow Across New York
… in and year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. … while average annual wages rose by over $10,400. Doctors, dentists and nurses comprised nearly 40 percent of health care occupations, with doctors and dentists garnering the highest annual average wages at …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107