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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… (i.e., permanent removal from service) of a tangible capital asset. A government that has legal obligations to … future asset retirement activities related to its tangible capital assets should recognize a liability based on GASBS 83. Assets …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … managing IT support, monitoring virus protection, network management and other IT-related services. Audit Summary The …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports (AFRs). The Town’s 2023 … codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced his … the course of two decades she worked in a variety of roles on Wall Street, including emerging markets, interest rates … the best managed and best funded plans in the nation. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… State tax collections totaled $18.6 billion in the first quarter of the new fiscal year, $1.2 billion less than the same period last … Thomas P. DiNapoli. "We're three months into New York's fiscal year and personal income tax collections are …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered … October 1, 2015 through December 31, 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to … 1991, New York’s Medicaid program began requesting rebates from drug manufacturers. On a quarterly basis, the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansCost-Saving Ideas: Managing Workers' Compensation Costs
… sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the Workers' Compensation Law Participate in a county self-insurance plan as authorized … a private insurance carrier, your premium is often based on various factors such as employee wages, level of risk for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsDiNapoli Releases August State Cash Report
… totaled $28.2 billion for the five months ended in August, $133 million above updated projections, primarily due to double digit growth in business tax collections, according to the state cash … from both business and personal income taxes are due in September, which will provide a better indication of how …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportUtilization of the Arch Street Yard and Shop Facility
To determine whether the Metropolitan Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… as she gambled away public money and violated the trust of her community," DiNapoli said. "Thanks to my investigators … and auditors working with the Sheriff's office, her crimes have been exposed. This case is a classic example …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftCUNY Bulletin No. CU-344
… the value of this benefit will be added to the employee’s earnings and reflected on his/her W-2 Statement. Affected … or direct deposit advice statement dated October 9, 2008: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-344-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1313
… March 16, 2012, the Governor signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1313-tier-6-tiaa-retirement-contribution-rate-changesAudit of the Tuition Assistance Program at Stony Brook University
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for … Brook) is a university within the State University of New York system and is located in Suffolk County on Long Island. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityDiNapoli: Binghamton City School Finances Progressing
… have allowed the district to control tax levy growth rates. From 2009-10 through 2011-12, Binghamton’s average … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/schools/2014/binghamtoncity.pdf For the complete list of school district fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingAccess Controls Over Selected Critical Systems
… OCFS, must follow New York State Information Technology (NYS IT) security policy and standards related to security and … Maintaining and regularly reviewing user lists for each application; Developing and maintaining an up-to-date list of administrators for each application; Developing and maintaining an up-to-date …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsNYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the … stock market," DiNapoli said. "However, we remain focused on recent volatility that tempers our expectations for future … the state pension fund is prudently diversified to smooth out the stock market rollercoaster, and maximize sustainable …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsImproper Payments to a Physical Therapist (Follow-Up)
… The State’s Medicaid program provides a wide range of health care services, including physical therapy services, to … who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in accordance with its … needed. Of the initial report’s two audit recommendations, one was partially implemented and one was not implemented. …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… recommendations made in our initial audit report, United HealthCare Insurance Company of New York: Empire Plan Drug … functions of the prescription drug program to Medco Health Solutions, Inc. (Medco), including the negotiation, … on any actions that are planned to address the unresolved issues discussed in this report. Other Related Audit/Report …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followState Comptroller DiNapoli Releases Audits
… Manual (2017-S-22) For the three fiscal years ended June 30, 2015, auditors identified $1,727,960 in reported costs …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsCity of Olean – Budget Review (B18-1-1)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … of appropriations) and $75,000 each in the sewer and water funds (2.7 and 2.9 percent of appropriations, respectively) … The City continues to transfer unused contingency funds from the general, water and sewer funds to the capital …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1