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Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfMigrant Tracker - Agency Activity Spending by Month
Migrant Tracker - Agency Activity Spending by Month
https://www.osc.ny.gov/files/reports/excel/agency-activity-spending-month.csvPublic Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfTMA and AIM Payment Amounts by Municipality
Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA) Funding Cities
https://www.osc.ny.gov/files/local-government/data/excel/aim-tma-payment-amounts.xlsxOSC 3 - Contributions by Vendors to Elected Officials
This bill prohibits vendors from directly or indirectly contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political committee, during an active government procurement.
https://www.osc.ny.gov/files/legislation/pdf/osc-3-contributions-by-vendors-elected-officials-memo.pdfPublic Authorities by the Numbers, January 2017
New York’s State and local public authorities collectively spent nearly $67 billion in their most recently reported fiscal years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/pub-auth-num-2017.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfPublic Authorities by the Numbers, December 2014
New York’s State and local public authorities collectively spend nearly $60 billion annually.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-by-the-numbers-2014.pdfMonthly Local Sales Tax Collections by Region
Monthly Local Sales Tax Collections by Region
Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… ranging from hospital inpatient care to physician and dental services. Accordingly, Plans are responsible for … in improper FFS payments for inpatient, practitioner, and dental services that should have been covered by Plans. Many …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… of the money generated through distinctive license plates and a license application check-off box to support New York’s … donors, yet we’re sitting on $1 million that could make a real difference in the lives of New Yorkers needing an organ … state has failed to spend the money New Yorkers have given for worthy or lifesaving causes.” In 2014, DiNapoli released …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … Key Finding Department officials have made some progress in addressing the problems we identified in the initial audit report. However, further actions are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… not distinct and independent from other services provided on the same day. The audit covered the period from September … United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate the medical services performed. …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59DiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy … Many of the State’s Medicaid recipients are also enrolled in Medicare. Such individuals are referred to as … dates. Key Finding Department officials made some progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health (NYSOH) is the online health plan … report Accuracy of Medicaid Eligibility Determined by NY State of Health Report 2019S43 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… for hospital services according to contracts it negotiates with hospitals. The hospital contracts include reimbursement … eye – which cause vision problems. A cataract is corrected with surgery, which frequently involves removing the clouded lens and replacing it with an intraocular lens (such as a plastic …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsAIM Payment Amounts and Payment Months by Municipality
Aid and Incentives for Municipalities (AIM)
https://www.osc.ny.gov/files/local-government/data/excel/aim-payments-june-2024.xlsx