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Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… ensure provider claims do not include State reimbursement for depreciation expenses. The audit covered the period … January 1, 2010 through June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse … Fiscal Report (CFR), which is commonly used by several New York State agencies to monitor and oversee service …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesComptroller DiNapoli Releases School Audits
… fund balance to finance operations. As a result, for the 2011-12 and 2012-13 fiscal years, the general fund … with instructional materials and program delivery. For example, district officials decreased special education … fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue shortfalls. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) Unemployment Insurance … and available to continue critical processing in the event of a disaster or mishap that disables normal … through September 23, 2014. Background The New York State Office of Information Technology Services (ITS) was …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… our pension fund remains one of the strongest and best funded in the country, allowing New York's public …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18DiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. Unused gift … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on the card, and gift …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonDiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Improper Payments to a Physical Therapist (Follow-Up)
… who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followState Agencies Bulletin No. 1102
… Purpose To provide instructions to agencies for processing the Over40 Comp Time II Cash Out payment for … with the Over40 Comp Time II program negotiated with CSEA, PEF and DC-37, employees are permitted in October of each … at the straight time rate based on the employee’s salary at the time of liquidation. Employees are not required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … charge inactivity fees unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed directly on the card and gift …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonPerformance of Duty Disability – Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … the payroll; On an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – New Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … the payroll; On an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilitySelected Financial Management Practices
… interest in the real property that composes the Park for a term not to exceed 99 years. The Trust has a 13-member … and certain user fees. Key Findings Opportunities exist for the Trust to improve its practices related to revenue … needs to improve its monitoring of payments from tenants. For three contracts, the Trust did not collect $297,925 in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesCity of Glen Cove – Budget Review (B7-16-12)
… expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Internal Control System Components
… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … each State agency to institute a comprehensive system of internal control over its operations. The Division of the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsInfrastructure Inspection and Maintenance
… activities are prioritized. The audit covers the period January 2012 through October 2014. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceDiNapoli Report Spotlights New York's Veterans
… in the Vietnam War-era, according to a snapshot released today by New York State Comptroller Thomas P. DiNapoli. “New … in the Vietnam Warera according to a snapshot released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Expenditure All refunds are to be submitted in accordance with procedures outlined in Chapter VII, Section 3 – Refund … processing of contracts and amendments that utilize funds with near-term lapse dates within the date ranges identified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… the lowest level detail of a Project. Agencies control how many activities are established and the names of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… Unit will use this account to process payments to NYISO. For more information on establishing an advance account, see … 6.L – Replenishing an Advance Account of this Chapter for more information on replenishing an advance account. … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operator