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Medicaid Program - Improper Medicaid Payments for Terminated Drugs (2019-S-45)
To determine whether the Medicaid program made improper payments for drugs dispensed after their drug termination date...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s45.pdfMedicaid Program - Improper Medicaid Payments for Childhood Vaccines (2017-S-41)
To determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s41.pdfMedicaid Program - Improper Medicaid Payments for Childhood Vaccines (2017-S-41) 90-Day Response
To determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s41-response.pdfDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … billion at the end of the second quarter of the state’s fiscal year. For the three-month period ending Sept. 30, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterOpinion 97-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … "any lease purchase agreement, installment sales agreement or other similar agreement providing for periodic payments between a corporation, person or other entity and a political subdivision which has as its …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Dual Employment
… employees who are dually employed at other State or New York City agencies are working their required hours at … (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee Overtime Costs …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… was about 33 percent compared to about 75 percent for people without disabilities. Further, ACS data shows that … may not be receiving notifications on important benefits for which they may be eligible, as notifications are … who are educated in public benefits and work incentives for individuals with disabilities; collaborate with other …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether … whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193State Agencies Bulletin No. 1074
… display name of the SFS Alternate ID field introduced in Payroll Bulletin 1052 and the addition of the field to the Payroll Master File Affected Employees All employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1074-new-york-state-employee-identifier-nys-emplidState Agencies Bulletin No. 660
… cycle having an increment code of 0110 and five (5) or more years of continuous service at a salary equal to or above the Job Rate of their grade. Effective Dates … completes one (1) year of service in the position on or before October 1, 2006; and The employee received a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/660-october-2006-performance-advances-graded-and-ns-equated-employeesResponsiveness to Noise Complaints Related to Construction Projects
… Guidelines for Community Noise , the general population is increasingly exposed to community noise, …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsWallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval of retroactive salary transactions. Affected Employees … in the Payroll Manual Item on this topic (See Other Salary Payments & Procedures Section of Salary Manual, Part III, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal … of the District’s six general fund reserves are overfunded or potentially unnecessary. The Board did not adopt an … and include realistic estimates based on historical trends or other identified analysis. Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDuanesburg Central School District – Separation Payments (2014M-67)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through November 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Opinion 88-75
… very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18-response.pdfGASB Statement 87, Leases
… asset) for a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when each party in the contract receives or gives up essentially equal value.) Underlying assets …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesManagement of Internal Controls
… and regulations. The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business … transactions for two Board Directors. FRMC amended Form 990 to correct this lack of disclosure when we pointed … transactions. Key Recommendations Ensure that IRS Form 990 is consistently prepared to disclose Board of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsNew York State Comptroller DiNapoli Statement on DACA
… a dark moment in our nation's history. There are 800,000 young people, more than 40,000 of them New Yorkers, who have met the educational requirements and …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-daca