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XV.11 Journal/Revenue Transfers – XV. End of Year
… OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, OSC … OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… State and Local Retirement System out of $74,222. Volkmann hid public-source income from 19 municipalities and school …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingComptroller's NYS Common Retirement Fund Responsibilities
… is a diligent fiduciary of the Fund who ensures that investment decisions and practices adhere to the highest … and legal counsel who: Help to determine the best investment choices and allocation of assets for the Fund. Provide independent advice and oversight of all investment decisions. Serve as part of the chain of approval …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… Arlington Terrace/North Shore on Staten Island and York Hill in Manhattan. Hazardous or Unsafe Conditions Found … building façade conditions were also observed. York Hill: Mold, water leaks and rusting were found in apartments … HPD and several Mitchell-Lama developments, including York Hill in my district,” State Senator Liz Krueger said. “The …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… under Sections 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… 1 members under Sections 75d and 75e Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1502/credit-previous-public-employment-or-military-serviceAdditional Service Credit for Sick Leave (Section 41[j]) – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… under Sections 75d and 75e Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… 2 members under Sections 75d and 75e Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1507/credit-previous-public-employment-or-military-serviceCity of Lockport – Budget Review (B20-1-9)
… City’s collective bargaining agreements (CBAs) are nearing settlement and will likely be in place in 2021. The City has … ensure the budget is balanced. Consider the CBAs nearing settlement and whether contingency appropriations are …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Lease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfClaims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfFiscal Oversight Responsibilities of the Governing Board
This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdf