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Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… the Executive Order in order to safeguard benefits for families who may lose a loved one to COVID-19 before … becomes effective. Waiving the waiting period after filing for service retirement benefits ensures their families will … which rescinds the 15-day window for NYSLRS’ members applying for service retirement during the current state of …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… and tunnels, which are linked to a central command center. If completed by late 2017, the electronic security … initial contract deadline and 16 years after the terrorist attacks in 2001. Two of the MTA’s four operating agencies … such as hardening the system against terrorist attacks, which have made the system much safer than before …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsWeekly Investment Plan
… Why Save For Retirement? See How Much You Can Have at Age 65. Find your age, then see how large a retirement account your weekly investment can … retirement Examples show a weekly investment amount and how large your retirement savings can grow by age 65 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planIndividuals with Disabilities Education Act – Federal Funding and New York
… as required by a student’s IEP, professional development for school staff and parental education. Funds may not be … IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actHomeland Security Grant Program – Federal Funding and New York
… The Homeland Security Grant Program (HSGP) (Assistance Listing Number 97.067) provides … three individual grant programs: State Homeland Security Program (SHSP), Urban Area Security Initiative (UASI) and … Grant Programs HSBG Grants State Homeland Security Program (SHSP): Preparations for terrorism and enhanced …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, … was no record of any outreach. Our audit report included four recommendations to DOL to address these issues. Key … in the initial audit report. Of the initial report’s four audit recommendations, three have been implemented and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… of an Ulster County medical transportation service company today pleaded guilty to grand larceny in the first degree for … County District Attorney Emmanuel C. Nneji announced today. Muhammad W. Khan, 40, the owner of MAK Limo, pleaded …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for allegedly stealing $120,000 in … Savings Program and 24 payroll checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, … to his granddaughter’s college in California via the parcel service to pay her tuition. When the granddaughter …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksRestrictions on Consecutive Hours of Work for Nurses
… is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period … Labor Law – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 … health and quality of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … 57 counties outside of New York City has a County Board of Elections (County Board) responsible for administering all Federal, State, and local government elections within their respective geographic areas. Elections …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period April 1, … April 1, 2012, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn weighing less …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the State's … if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the States …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyPSCH, Inc.
… as administrative expenses, including $10,723 for alcohol, $5,064 for guests that were not Board members or … Consolidated Fiscal Reporting and Claiming Manual (e.g. alcohol, entertainment expenses). Ensure PSCH staff receive …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incExamination of Unemployment Insurance Benefits
… of our examination were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by … Section 597.3 of the State Labor Law on the Unemployment Insurance Program. Consider seeking authority to prevent … of our examination were to determine if i Unemployment Insurance UI benefit payment requests and payments made by …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if payment requests and payments DOL approved were … laws and regulatio ns and DOL policies and procedures, and if DOL recouped overpayments based on our findings . … The objectives of our examination were to determine if payment requests and payments DOL approved were …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsCorcraft's Textile Procurement Practices
… such as textile shrinkage, yarn, finish, and fiber content. Instead of testing all specifications, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… (Parks), the Department of Environmental Conservation (DEC), and the Department of Health (DOH) are each responsible … pools, beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The … for all facilities under DOH’s jurisdiction. While DEC and Parks facilities are not required to comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-grounds