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Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… have in stock to dispense. The Attorney General’s Medicaid Fraud Control Unit working with the Comptroller’s office also … Schneiderman and I will continue to root out public fraud and protect taxpayer funds." "We allege that the … Degree, Grand Larceny in the Second Degree, Health Care Fraud in the Second Degree, and a violation of Social …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyAnnual Financial Report
… to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. … instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportVI.2.C Budget Journal Transactions – VI. Budgets
… Within the Commitment Control (KK) module, budget journals are used to record the budget control records based … authorizing legislation as well as project budgets. The journals post the control records within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. Budget Journals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Agencies Bulletin No. 2215
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … Background: Chapter 190 of the Laws of 2023 provides for an increase in Location Pay for employees located Downstate who are currently receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2215-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2114
… Eligibility Date Effective Date Check Date Institution 1 Lag 04/01/2023 04/6/2023 05/04/2023 Administration 1 Lag 04/01/2023 3/30/2023 04/26/2023 Eligibility Criteria Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2114-april-2023-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2208
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … the Civil Service Employees Association (CSEA), provides for an increase in Location Pay for employees located Downstate who are currently receiving …
https://www.osc.ny.gov/state-agencies/state-agencies/2208-april-2024-increase-location-pay-and-mid-hudson-location-pay-employees-represented-civilState Comptroller DiNapoli Releases Municipal Audits
… audits of the Bradford Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, … by the president without detection by company officials. Town of Conesville – Long-Term Planning (Schoharie County) Town officials have allocated sufficient resources to …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… $50 million to a private equity fund managed by Hamilton Lane aimed at supporting small businesses across New York, … Company (SBIC) Fund II L.P., managed by Hamilton Lane. The SBIC Fund II has approximately $150 million in … launched in 2022 and is built upon the success of Hamilton Lane’s first SBIC offering, the New York SBIC Fund I, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to … by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period November 1, 2012 … vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of statements comprised of both government-wide and fund financial statements and notes to the financial … units. In addition, information is provided for each major fund of the governmental and proprietary fund types and fiduciary funds. Required supplementary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Enforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate steps to identify motor carriers that must comply with Article 19-A … To determine if the Department of Motor Vehicles takes …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Agencies Bulletin No. 2354
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2019. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Opinion 2000-23
… a sergeant, who is the highest ranking subordinate police officer to the chief and who is a member of a negotiating … of sergeant is the "highest ranking subordinate police officer" who is a member of the bargaining unit, and indicate … or other compensation of the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Reporting Regulations 315.2 & 315.3
… Definitions (a) As used in this Part, the term employer shall mean the State, a participating employer, and any other unit of government or organization … (k) the employer requires that the individual attend training; (l) the employer provides permanent workspace and …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Overview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and … that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed … Quick Contracting is intended to significantly lessen the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewCity of Geneva – Financial Management (2015M-105)
… March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately … realistic estimates of revenues and expenditures based on historical trends and future projections. Continue to reduce reliance on fund balance as a financing source. Use the Uniform System …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Elmira Heights Central School District – Financial Condition (2014M-76)
… planned operating deficits has depleted available funds to dangerous levels. District officials improperly transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … Village of Port Dickinson Financial Condition 2014M154 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154