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Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61 ). About the Program The … items for medical use such as gauze and wipes. Medicaid nursing home reimbursement rates generally include the cost … provider’s responsibility to verify with the recipient’s nursing home whether the DMEPOS is included in the facility’s …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and receipts were not provided to show that purchases were for valid district expenditures. Town of Clarendon – Justice … have established adequate processes and procedures for the court’s financial operations. The court clerk …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsExamples from GASB Statement 34 - Statement of Activities
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to … to receive textbooks. The District did not have systems in place to account for textbooks purchased for and loaned to … action. Appendix B includes our comments on issues raised in the District's response letter. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Supervision Account (Supervision Account) to support Bureau of Proprietary Schools (Bureau) operations. The Bureau monitors licensed private schools and registered …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013State Contract and Payment Actions in April
… Expressway in Erie County. Major Payments Approved Tax Refunds and Credits $3.5 billion for 2,489,604 personal income tax refunds. $233 million for 28,249 corporate and other tax refunds. $924,000 for 1,084 property tax credits. New York State Office of the Attorney …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Accounting for Medicaid Expenditures
Provide updated guidance to counties on accounting for Medicaid expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and effectively.” Town of Caroga – Supervisor’s Records and Reports (Fulton County) The supervisor did not …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Non-Revenue Service Vehicles and On-Rail Equipment
… 2018 to April 2022. Background The MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … the Engineering Department (Engineering) is responsible for the design, construction, maintenance, and rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentXII.6.B Land Acquisition Payments – XII. Expenditures
New York State agencies agencies acquire real property ie land either voluntarily by purchasing the land from the landowner at an agreed upon price or involuntarily pursuant to the New York State Eminent Domain Procedure Law
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
audit, charter school, school district, cash collections
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/albany-leadership-charter-schoof-for-girls-2022-165.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfPersonal Income Tax and Property Tax
… and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred … approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … data files containing credits. In accordance with Real Property Tax Law, ensure eligibility determinations are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxWhite Lake Fire District – Budgeting Practices (2013M-156)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Vertus Charter School – Information Technology Asset Management (2025M-9)
… authority as set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionSelected Safety and Security Equipment at Train Stations
… they are near the turnstiles – Automated Fare Collection pay areas. The video from the new system is reviewed about …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE … of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency rescue … the underlined phrase in subdivision 4 is intended to apply to "emergency service" and "general ambulance service", …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1