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Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations … cuts expenditures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … balances that were materially misstated, leaving the city council and the mayor’s office without reliable financial …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsOpinion 90-62
… elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed … , 43 NY2d 612, 403 NYS2d 200; Fitzsimmons v Brooklyn , 102 NY 536; O'Leary v Board of Education , 93 NY 1; Periconi v State , 91 Misc 2d 823, 398 NYS2d 959, 963; …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 94-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … village or fire district to pay to a paid firefighter who is disabled as a result of injury or sickness incurred or …
https://www.osc.ny.gov/legal-opinions/opinion-94-13NY State Comptroller DiNapoli Announces New $50 Million Investment in Northern Ireland
… of 57 Stars, an international private equity investor, to announce a new $50 million commitment to invest in Northern Ireland companies from the New York … by a highly educated workforce. Having a foot in both the UK and European customs zone further enhances Northern …
https://www.osc.ny.gov/press/releases/2023/10/ny-state-comptroller-dinapoli-announces-new-50-million-investment-northern-irelandXII.8.C Payment Intercepts – XII. Expenditures
… funds scheduled to be paid to one entity must be diverted, in whole or in part, to another entity, the Business Unit must send a … The Business Unit must include the following information in its letter: The original entity to be paid The entity in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsFare Evasion
… To determine whether New York City Transit (Transit) and the Metropolitan Transportation Authority (MTA) Bus … from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken action through the Fare … the transit system. Riders who enter the subway system or ride buses without paying the fare are subject to a $50 or …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… of the state pension fund, I am concerned that future liability claims may harm the interests of the retirement … in Lac-Megantic, Quebec, resulted in 47 deaths and liability for the accident caused the rail carrier involved … crude oil has elevated financial risk and to address liability; To describe the point in the transportation …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilOpinion 89-34
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … by highway department laborers and the participation in such acts by the deputy highway superintendent. Following … superintendent due to the deputy's alleged participation in these acts. The town highway superintendent has express …
https://www.osc.ny.gov/legal-opinions/opinion-89-34DiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the same quarter last … was largely driven by New York City, all other regions of the state also saw increases. “Growth in local sales tax …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to … years before being approved for the program. Shopping Letters Delays Once households meet CityFHEPS requirements, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of … by DiNapoli’s office and the New York State Police. "Mr. Williams allegedly abused his position by taking, for his own …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingState Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… Thomas P. DiNapoli released the following statement today on the second anniversary of the January 6, 2021 attack on … “We must never minimize or become complacent about what happened on January 6. The attack on our Capitol was a … day defending our Capitol and work to ensure our democracy is protected against threats in the future.” Track state and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … investment earnings 3,633,622 4,560 Less investment expense 216,428 Net … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… 2011 through December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m