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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of accounting. Modified … 3 and 4). Prior to Statement No.33, revenue was recognized when expenditures were made. Statement No. 33 states that to …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Service Credit Purchase Payments – Legacy Reporting
… choose to purchase credit for their previous service, they have the option to pay the required contributions, plus …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsTown of York – Budgeting and Financial Oversight (2014M-181)
… the services of an independent auditor to conduct the audits. … The purpose of our audit was to examine the Towns …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Compliance With Executive Order 95 (Open Data)
… 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services … entities possess large amounts of valuable information on subjects such as health, business, public safety, parks …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the … million of bonds maturing in 2020 through 2024 (Bidding Group 1), $316.7 million of bonds maturing in 2025 through 2029 (Bidding Group 2) and $386.2 million of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… that, according to the automated claim information, should have been paid by Medicare, as follows: $18.6 million was …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… the federal health insurance program for people age 65 and older and people under 65 who have certain disabilities. … Of the initial report’s three audit recommendations, one was not implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followControls Over Unclaimed Bottle Deposits (Follow-Up)
… Purpose To determine the extent of implementation of the five … The Department of Taxation and Finance (Department) is responsible for enforcing certain aspects of the New York … received into the General Fund, as required. However, it did not assess penalties on 39 deposit initiators that …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli Report Looks at Foreclosure Impact on Local Governments
… budgets when property values decrease, tax bases shrink and crime jumps. “Our communities are paying a big price when … said. “We must continue efforts to help homeowners and implement solutions that support local governments’ … drawn out the process, increasing costs for individuals and municipalities. This is particularly problematic when it …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to October 31, 2012. Background New York State's executive …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesOpinion 91-28
… bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general … transferred from the water fund pursuant to that statute and used for any lawful village purpose (see 1968 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Medicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… Purpose To identify Medicaid overpayments made to medical providers … benefits. These Medicare Advantage Plans typically have networks of participating providers they reimburse … cost-sharing amounts or indicated UnitedHealthcare did not cover the service. From a review of a sample of 125 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsState Agencies Bulletin No. 955
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 … These amounts should be adjusted accordingly when a change in job status results in a salary decrease. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feeMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in ac
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Accuracy of Reported Cost Savings
… with various State agencies as well as Federal and local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are … $1.2 billion as a result of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments … Included in the expenditures we questioned were payments for personal travel, out-of-state and conferences in another …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Port Jefferson Union Free School District – Information Technology (2014M-039)
… to them. … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mOpinion 89-46
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-89-46City of Amsterdam – Budget Review (B24-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … personal services, contractual expenditures and employee benefits between the operating funds using unsupported …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5