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XVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while … of Health (Department), provides a wide range of medical services to individuals who are economically … in managed care, generally receive necessary durable medical equipment, prosthetics, orthotics, and supplies …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentOversight and Monitoring of the Universal Pre-Kindergarten Program
… UPK providers must adhere to Sections 3602-e and 3602-ee of the New York State Education Law (Law) and applicable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Varick – Water and Sewer Operations (2021M-46)
… Officials did not: Adopt realistic budgets over the last three years. Adopt fund balance and reserve policies, … owners. Establish adequate intermunicipal agreements and vendor contracts. Key Recommendations Develop and adopt … Negotiate adequate written intermunicipal agreements and vendor contracts. Develop a fair and equitable method for …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced … 14, 2022, Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. … work with law enforcement to hold you accountable. I thank Orange County District Attorney Hoovler for his continued …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseMonitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country … the Clean Power Plan, easing restrictions on flaring of methane from gas wells and eliminating climate change from the National Environmental Policy Act are acts of willful denial regarding the reality of climate change. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
City of Rochester Code of Ethics and Procedures Follow Up S409116F
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention … Programs (Report 2017-S-78 ). Background Our initial audit report, issued on September 17, 2018, examined whether … of the two recommendations included in our initial audit report Oversight of Obesity and Diabetes Prevention …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfNew York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the state’s other major … taken to establish an even stronger financial position for the long term.” … by Moodys Investors Service brings New Yorks rating for its General Obligation bonds and the states other major …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalManagement of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events … To determine if the Long Island Rail Road has plans to address unexpected delays or events and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Report on the State Fiscal Year 2015-16 Enacted Budget, April 2015
In the sixth year of national economic recovery, New York State’s short-term financial condition continues to improve. After closing deep projected budget gaps
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2015-16.pdfContract Advisory No. 33
… Subject: Department of Labor (DOL) Public Work Contractor Registration Guidance: Pursuant to Labor Law § 220-i, … public works contracts subject to Labor Law § 220-i to the Bureau of Contracts for approval, a contractor’s timely proof of certificate of registration must be provided with the contract documents in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… issuing rental assistance payments to the landlord for two months after the tenant moved from the housing unit back …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… of the Charities Bureau. This case is being prosecuted by Gary T. Fishman, Chief of the Criminal Enforcement and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingAlbany Water Board – Software Management (2020M-159)
… streaming and shopping software. Establish controls to prevent computer and mobile device users from downloading … application store on mobile devices. Perform an inventory of applications installed on unmanaged mobile devices. AWB … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town … on January 7, 2020. Did not make deposits and maintain accounting records in a timely manner. Did not file the … Determine whether the Town Supervisor maintained uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67