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Compliance With Outcome Reporting Requirements
… ESD per the State’s Public Authority Reporting Information System (otherwise known as PARIS). For the reports ESD …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… not be supported with written authorization. The lock out function (i.e., an internal control that helps prevent … policy guidance regarding the utilization of the lock out function and what procedures must be followed to bypass … Implement compensating controls due to a lack of an audit log function by certain grading systems. … Controlling Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… numbers to gain unauthorized access to the eMedNY claims system and bill over $700,000 in Medicaid claims on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and … a state agency and another governmental entity that is not a state agency and has a separate legal existence (i.e. … and departments of the State may not enter into formal contracts with each other, on the basis that the two agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… the integrity of these services and safeguard Medicaid funds.” New York state implemented an electronic visit …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… of the seven recommendations included in our initial audit report, Medicaid Program – Excessive Payments for Durable Medical …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followNew GASB Standards
… holiday, parental and jury duty when determining the State’s liability. OSC has completed our analysis based upon … as well as long-term maintenance is much appreciated. GASB Reporting Tools Information on all reportable GASBS 87 leases must be reported on a quarterly basis using the following templates. Statement …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … of the New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates to bank account information should be immediately reported to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 97-25
… Municipal Law provides that no municipal officer or employee shall: receive, or enter into any agreement, express … any municipal agency of which he is an officer, member or employee In addition to any other penalties provided by law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2007-6
… payable by an employer to or for the account of the employee for personal services rendered by such employee; other compensation shall mean all other forms of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 88-16
… which the city has not paid, or made funds available to pay when due, shall accrue interest at the rate borne for …
https://www.osc.ny.gov/legal-opinions/opinion-88-16XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… address associated with the Vendor ID. This may be the wrong address for your bill. If vendors are unable to receive … line services: Regular bills: The first 13 digits of the account number (containing the area code, then seven-digit … address associated with the Vendor ID. This may be the wrong address for your bill. If the remit-to address on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,458 … a campground and equestrian center at Frontier Town in Essex County. $7.1 million with Bette & Cring LLC for …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for August 2015
… his office approved 1,821 contracts valued at $1.9 billion and approved 1.7 million payments worth $8.5 billion in … and nearly 1,600 payments valued at $61.6 million due to fraud, waste or other improprieties. Cumulatively through … University of New York $18 million with MedBest Medical Management Inc. to provide IT consulting for maintenance and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli: Special Education Providers Shortchanging Special Needs Children
… did not work and ineligible expenses like food and income tax penalties. The audit’s findings have been referred to law … SEIT audits can be viewed at: http://www.osc.state.ny.us/audits/auditAgencyList.htm under the heading State …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenState Comptroller DiNapoli Releases Audits
… Cost Manual (2021-S-31) Step Up, a New York City-based not-for-profit organization, is approved by the State Education … who are between the ages of three and five years. For the three fiscal years ended June 30, 2015, Step Up … and outpatient maternity services provided. A prior audit report, issued in November 2021, found about $55 million in …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Opinion 98-13
… would contain an educational presentation of the reservoir system including environmental, historical and cultural … of the watershed and the development of the reservoir system, including the effect on local residents. It has also …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli Announces State Contract and Payment Actions for February 2017
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Upstate Transportation Authorities Suffer Revenue Plunge
… them weather pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the … authorities reduced routes during the pandemic and have not yet added all routes back. Collectively, the … public interests, State and local governments in New York have created entities commonly referred to as public …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Metropolitan Transportation Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business … in NYS (other than the MCTD). 30213 MTA Corporation Tax Surcharge – Article 9 Tax imposed on certain corporation and … doing business in NYS. 30223 MTA Insurance Tax Surcharge – 1505A Tax imposed on insurance corporations in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxes