Search
About Statement No. 68 – Governmental Accounting Standards Board
… their proportionate share of the collective Net Pension Liability in their financial statements, as well as pension … these future pension benefits. When NYSLRS’ total pension liability is greater than the fair value of assets, employers have an accounting liability for the difference. Therefore, the employer’s share …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… State Comptroller Thomas P. DiNapoli, Livingston County District Attorney Ashley Williams and New … Police members, the State Comptroller’s Office, and the Livingston County District Attorney’s Office for their … will be held accountable.” Chatley’s mother worked for the Livingston County Department of Social Services and retired …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … were not itemized and receipts were not provided to show that purchases were for valid district expenditures. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… State Comptroller Thomas P. DiNapoli, Oswego County District Attorney Gregory S. Oakes, and State Police Acting Superintendent Steven Nigrelli announced … partnership with District Attorney Oakes and the New York State Police, he will be held accountable.” New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… turn over all rebates,” DiNapoli said. “The Department of Civil Service and United HealthCare need to make sure this money is … Insurance Program, administered by the Department of Civil Service, provides health insurance coverage to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysVI.4 Reappropriations Overview – VI. Budgets
… September 15, September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will … therefore must be reappropriated separately in Bill Copy. For additional information, refer to Section 3.A - Budget … Due To and Not Due To Lapse Report of this Guide, which deals with the process of reviewing Appropriation lapse dates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewDiNapoli Releases October State Cash Report
… well as increased sales tax collections. Tax collections for the first seven months of the fiscal year were $220.7 … state Division of the Budget (DOB) on Nov. 14. Collections for personal income tax (PIT) through October were $960 … below initial projections. DOB again reduced projections for PIT in the Mid-Year Update. "With personal income taxes …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli Expands Anti-Corruption Initiative
… who ran a multi-million dollar Medicaid dental fraud in Brooklyn by exploiting homeless patients; Restitution of … filing a complaint online at [email protected].ny.us ; or mailing a complaint to: Office of the State Comptroller, Investigations Unit, 110 State Street, 14th floor, Albany, N.Y. 12236. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeState Agencies Bulletin No. 2115
… government. OSC will provide updated information on the availability of funds for the paycheck dated April 6, 2023, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksImproper Episodic Payments to Home Health Providers (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our initial audit report, … on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when … To determine the implementation status of the two recommendations made in our initial audit report Improper …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… that serves as a universal product identifier for each medication and is the basis for the Department’s manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careSelected Aspects of the Migrant Education Program
… measure performance. These delays, in turn, hampered the availability of timely and relevant performance data that …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDual Employment
To determine whether Office of Mental Health OMH employees who are dually employed at other State or City agencies are working their required hours at each jo
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Criminal History Background Checks of Unlicensed Health Care Employees
… Purpose To determine if the Department of Health (Department) effectively oversees and monitors efforts … by Nursing Homes, Adult Care Facilities (ACF), and Home Health Care (HHC) providers to adequately safeguard patients … Other Related Audit/Report of Interest Department of Health: Nursing Home Surveillance (2015-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesAccounts Payable Advisory No. 29
… Program) to assist with the certification due by April 30, 2026, and provide the additional area of review for the certification due by April 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… year-end adjusting entries and $375 in personal parking expenses. $34,859 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualOversight of Telemental Health Services (Follow-Up)
… November 15, 2022, of the three recommendations included in our initial audit report, Oversight of Telemental Health … services and psychiatric care from a remote location. In 2015, OMH established a formal set of TMH standards … to use TMH for assessment and treatment services, followed in 2016 by expanded regulations that allowed delivery of TMH …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that … safe driving record both on and off the job. Additionally, school bus drivers must undergo criminal background checks. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in Valley … between the ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualMonitoring Town Asphalt Road Projects (2012MS-7)
… projects in the 10 towns did not identify any material price or quantity exceptions. While all 10 towns had procedures to verify the price and quantity of the HMA received, only two towns …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7