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Opinion 2001-10
… by a statement by the officer whose action gave rise or origin to the claim that he or she approves the claim and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Comptroller DiNapoli Releases Municipal Audits
… can perform transfers between the district’s banks with limited oversight and the board cannot be sure that … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… order procurements. Also used for processing debit memo vouchers. Most commonly used voucher style. Adjustment … owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As with all … will be applied to the ChartFields found on the credit memo voucher. Adjustment vouchers resulting from refunds owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… along with wage information from PayServ will enable the State to accurately track costs, bill customers for those … payroll pools should be submitted to OSC Bureau of State Payroll Services as soon as possible to limit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationMedicaid Program – Overpayments for Medicare Part C Claims
… and Medicaid pays 85% of the copayments and coinsurance on outpatient claims except for ambulance and psychology … We analyzed Part C claims for hospital-based inpatient and outpatient services on behalf of dual-eligible recipients for …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The … Medicaid recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME includes devices and equipment that are available to recipients on a monthly …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… by private companies and supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR). Often, owners employ a managing agent, a … of the development’s physical condition as well as fiscal reviews (site and office visits). They must provide the …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0State Agencies Bulletin No. 422.2
… a direct deposit reversal. Affected Employees: Employees with a direct deposit are affected. Background: Generally, … to the Payroll Reversal and Exchange mailbox consecutively with the submission of the AC3197 form. Refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and … and necessary expenses, local governments must have both a credit card policy and a system of internal controls in … best practices below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… you must develop a long-term plan. The plan should address how you monitor and maintain assets and how much you can spend within your budget. By developing a structured … must be done in accordance with New York State statutes. See our Legal Requirements page to find specific sections of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsOversight of Weights and Measures Programs
… devices used to weigh and measure commodities sold on the basis of weight, volume, or size are to be inspected … to: enforce the relevant laws and regulations; inspect and test commercially used weighing and measuring devices and retail gasoline and diesel fuels; inspect and test packaged commodities; regulate commercial weighing and …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsOversight of Public Water Systems
… 2018. Background The U.S. Environmental Protection Agency (EPA) established the public water system (PWS) supervision … the 1974 Safe Drinking Water Act (SDWA). Under SDWA, the EPA sets national limits on contaminant levels – referred to … standards, provided they are at least as stringent as the EPA’s. In New York, the Department oversees the delivery of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s … enrolled as Medicaid recipients and to determine if the provider inappropriately billed Medicaid for vision … To determine if the owner of a Medicaid eye care provider and the owners …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andInspecting Highway Bridges and Repairing Defects
… danger of structural failure or collapse. If Red or Safety Flags are so serious that immediate attention is needed, they … engineer. Between January 2008 and December 2012, 1,137 flags were issued on these highway bridges. The Authority … Conditions (Yellow Flag), and Safety Conditions (Safety Flags). For this report, we refer to the inspection results …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… State Comptroller Thomas P. DiNapoli, Ontario County District Attorney Jason MacBride, and Ontario County Sheriff David Cirencione announced that Jill … it.” Members of the Citizens Hose Fire Company alerted the Ontario County Sheriff’s Office and the Ontario County …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kTravel Advisory No. 4
… to coincide with the SFS Summer Release scheduled for Monday, August 21, 2017. To prepare for implementation, all …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax (PBT) is paid by registered distributors of … in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28 …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followOversight of Runaway and Homeless Youth
… OCFS is also required to perform program and fire safety inspections annually for all certified RHY programs and … to ensure it is conducting program and fire safety inspections for certified RHY programs and facilities. However, we found OCFS did not always conduct inspections within established time frames. We found 57 of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youth