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VI.2.C Budget Journal Transactions – VI. Budgets
… to move budget authority between chartstrings within a Business Unit (BU) using the KK_SEG ledger. For more … Construction Program - Categories or groups of one or more capital appropriations that have a common …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Bedford Central School District – Medicaid Reimbursement (2025M-43)
… including appropriations for special education services. The Director of Special Education (Director) … appropriations totaled $18.5 million for therapeutic services such as physical, speech and occupational therapy … provided to 658 students with IEPs, 110 of which received services eligible for Medicaid reimbursement. The New York …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… District teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they submitted false timecards in connection with the school district’s Twilight Program. "These individuals … District teachers Jason Cecile and Nichole Murray must pay the United States $3187290 to resolve allegations that they …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsComptroller DiNapoli Releases Municipal Audits
… Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … of the 10 tenants reviewed. Oneida County Department of Social Services – Contract Monitoring and Payments … Housing Authority and the Oneida County Department of Social Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Controls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, … in our initial audit report. Of the initial report’s five audit recommendations, three have been partially … To determine the extent of implementation of the five recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29 ). About the Program Career and technical education (CTE) programs (referred to in the … practical arts education) provide students with academic and technical skills, workplace competencies, and hands-on …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… inequitable tenant and applicant treatment, and high vacancy rates in public housing, according to New York State … rent. Meanwhile, the THA maintained a consistently high vacancy rate (33 percent vacancy rate for senior housing and 9 percent for non-senior … usage inequitable tenant and applicant treatment and high vacancy rates in public housing according to New York State …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37 ). … the Program The Department is composed of a central office and 11 regional offices across the State, of which 10 operate … a centralized procurement contract (Contract), negotiated and entered into on behalf of the State by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… of Use Additional Information Regular Voucher Used for entering vouchers for payment against both purchase order and non-purchase … resulting from refunds owed to the state must net to zero. A line must be added to record the receipt of the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… Objectives To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the date of the … for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … the seller is responsible for paying shipping costs (FOB destination). Though generally exempt from payment of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The following … Reimbursements of accounts receivables Agency initiated bank transfer of moneys from agency sole custody bank … AR Item in SFS. Joint custody deposits must receive final approval in SFS by OSC-Bureau of State Accounting Operations …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewTown of Burke – Fiscal Oversight (2016M-277)
… heating fuel purchases. The Board did not annually audit or cause an audit of the records and reports of any Town officers or employees who received or disbursed money on the Town’s behalf. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, … (collectively referred to as members). The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. The … and members are paying excessively for dual Empire Plan Family coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… telephone or fax due to the inherent risk of drugs ordered in this manner being diverted for inappropriate or … controlled substances that exceeded the supply limits put in place by the Controlled Substances Act and thus prevent … pharmacies $1.2 million for 13,705 fee-for-service claims, in which quantities of controlled substances exceeded the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limits2022 Year in Review
… the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewAppendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report
… Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-functionAppendix 1: State Funds Spending by Major Function – 2021 Financial Condition Report
… Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2021-fcr/appendix-1-state-funds-spending-major-functionAppendix 1: State Funds Spending by Major Function – 2022 Financial Condition Report
… Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2022-fcr/appendix-1-state-funds-spending-major-function