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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … as what information is required in order to comply. As part of the accounting issues determination process, both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsLaSalle School – Compliance With the Reimbursable Cost Manual
… in ineligible costs for staff conferences. LaSalle's Board of Trustees failed to report less-than-arm's-length business … with RCM requirements pertaining to the documentation of cost allocation methodologies and preparation and maintenance of employee time and attendance sheets. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… provides electricity to Business Units throughout New York State and has historically billed Business Units on a monthly basis. This monthly billing practice gave … and audit the invoices. As a result, the Office of the State Comptroller will allow Business Units to create advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… well as the rules and policies set forth by the Department of Health (Department) and the State Education Department. … 2008 through December 31, 2012. Note : During the course of the audit, the audit fieldwork was temporarily suspended … with a review by other external oversight authorities of some of the matters addressed in this report. Subsequent …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberContractors or Consultants – Membership and Enrollment
… our Pension Integrity Bureau. The letter must be on your letterhead and signed by either your CFO or CEO. You can fax …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million … were recovered. "My auditors continue to find glitches in the Department of Health's payment control systems that … should be recovered because of errors, abuse or fraud. In 2015, DiNapoli's auditors questioned $223 million in …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… New York state’s Medicaid system made approximately $6.8 million in … to an audit released today by State Comptroller Thomas P. DiNapoli. By the end of audit fieldwork, about $2.4 … administered by the state Department of Health (DOH), is a federal, state, and locally funded program that provides a …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… with the recommendations and conveyed in the Company’s CAP what actions they would take to implement the audit’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fOutreach Events
… abandoned property. Date Event Address County March 2026 March 13, 2026 2:00 pm - 7:00 pm March 14, 2026 10:00 am - 7:00 pm March 15, 2026 10:00 am - 5:00 pm …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between states and the federal government—is complex. The federal budget plays an … The distribution of federal resources and the fiscal relationship between states …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023SUNY Bulletin No. SU-369
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access … We found that DOH lacked sufficient oversight of managed care provider networks. We determined that, in many … DOH has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports (CFRs) were properly … by SED. SED sets the special education tuition rates based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCopiague Fire District– Mechanic Shop Operations (2021M-93)
… complete report - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire … (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key Findings The Board and District officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Joint Letter to Mail.RU
Comptrollers DiNapoli and Stringer called on Mail.RU to respond to reports about videos and other posts depicting violence against the Russian gay community.
https://www.osc.ny.gov/files/press/pdf/mail-ru-equal-rights.pdfSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Springbrook is reimbursed for these services through … included: $39,579 in personal service costs, consisting of $38,106 in excessive salary costs and $1,473 for certain … $16,604 in other than personal service costs, consisting of $10,368 in undocumented vehicle and staff travel costs, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… New York and provides Special Education Itinerant Teacher (SEIT) services to children between the ages of three … Director and the Assistant Executive Director; $66,636 in parent company allocation expenses that were not in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Purpose To determine the extent of implementation of the five … made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followAudit of the Tuition Assistance Program at Plaza College
… and degree programs in business, technology, and allied health. Plaza serves approximate 800 students and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeContact the Division of Local Government and School Accountability
… 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] Audits, Local Government Services … standards, and requests for technical assistance. Email: [email protected] Regional Offices Technical … NY 13901-4417 Tel 607.721.8306 • Fax 607.721.8313 • Email [email protected] Serving: Broome, Chemung, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability