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Selected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesCity of Glen Cove – Budget Review (B7-16-12)
… 31, 2006. New York State Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Internal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … during the previous year. As the State’s chief fiscal officer, the Comptroller also has several responsibilities … conducting audits of internal control, and issuing the Standards for Internal Control in New York State Government …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsInfrastructure Inspection and Maintenance
… years – and some not at all. The Corporation’s process for determining Inspection and maintenance priorities is inconsistent, and the basis for decisions is sometimes unclear. In numerous instances, we … and effectiveness of the Inspection scheduling process for high- and intermediate-importance structures. Work with …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceDiNapoli Report Spotlights New York's Veterans
… Nearly three-quarters of the approximately 890,000 veterans living in New York served during wartime, including … country and in our state, we’ll be forever indebted to our veterans for their service and their sacrifices. We need to … the programs and services offered to New York’s veterans by the state’s Division of Veterans’ Affairs and …
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)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial … January 1, 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population … Town of Sullivan Internal Controls Over Selected Financial …
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
… Law, Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the … or services were rendered prior to the lapsing date. For more information on determining when the liability was … Appropriate Obligation and Accounting Dates on Vouchers . For more information on documents OSC may request to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or covers a period of time (e.g., grant period) … Project is group of activities that has a start and end date or covers a period of time eg grant period designed …
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
… AND POLICIES This section advises Business Units how to process payments to the New York Independent Systems Operator (NYISO). NYISO … This section advises Business Units how to process payments to the New York Independent Systems Operator NYISO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… and a hospice organization assumes responsibility for all medical care related to the terminal illness. Medicaid reimburses hospice organizations an all-inclusive daily rate that covers all hospice services. However, if a Medicaid recipient is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followStandardized Forms – Travel and Conference Expense Management
… of the importance of providing all required information in order to ensure a timely audit and payment of their … arrival points. Lodging charges – dates and amounts for hotel charges and method of payment of such charges (paid by … Sample travel forms can be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… and payment system. The audit covered the period December 1, 2008 through March 31, 2012. Background The … and complexity of service were not factored into the claim payment. Under the new APG system, the Department … rate code. Later, the provider submitted a second claim for the same service to the same recipient on the same …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsSelected Aspects of Discretionary Spending
… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Comptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionComptroller DiNapoli Releases School Audits
… District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego … from 9.7 percent in 2010-11 to 5.4 percent in 2012-13. North Merrick Union Free School District – Treasurer’s Duties … School District HunterTannersville Central School District North Merrick Union Free School District and the Oswego …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1State Pension Fund Adds $30 Million for Investments in New York Companies
… New York State Comptroller Thomas P. DiNapoli announced today. The commitment will be made through the pension fund’s … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… revealed that Cizik witnessed a cremation authorization form for Wynn when he died, but failed to notify the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDiNapoli Releases April State Cash Report
… New York state collected $8.2 billion in taxes during the first month of the 2016-17 fiscal year, a decline of $420.4 million or 4.9 percent from April … New York state collected $82 billion in taxes during the first month of the 201617 fiscal year a decline of $4204 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-audits