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About Statement No. 68 – Governmental Accounting Standards Board
… to report their proportionate share of the collective Net Pension Liability in their financial statements, as well … employer allocation percentage or proportionate share, net pension liability, pension expense, deferred … to report their proportionate share of the collective Net Pension Liability in their financial statements …
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
… P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. … own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State Police, she is being held … to protect the New York state pension system from fraud.” Williams said, “Concealing the death of a family member for …
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
… timekeeping system used to record employees’ time worked does not accurately capture the hours worked. Town of …
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 … Superintendent Steven Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with … partners from the State Comptroller’s Office and Oswego County District Attorney’s Office for their collaborative …
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
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over a … A company that was supposed to collect rebates from drug manufacturers on behalf of the …
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
… is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that … is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewDiNapoli Releases October State Cash Report
… will be closely watching tax collections from the upcoming holiday shopping season and the level of bonuses paid in the … are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli Expands Anti-Corruption Initiative
… General Eric Schneiderman’s office in the Joint Task Force on Public Integrity. This partnership has resulted in …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeXII.4.F Proper Invoice – XII. Expenditures
… with the necessary information. *Consistent with New York State Finance Law §§ 109(1) and 179-e(5), vendors should only … or rendered. If the goods, property, or services included on an invoice have not been delivered or rendered, agencies … and completeness of invoices submitted to New York State for payment. Agencies should refer to Section 4.B.1 – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceState Agencies Bulletin No. 2115
… should the State budget be late and a budget extender bill not be passed by 4 p.m. on Monday, April 3, 2023. … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State … signs the 2023-24 State budget or a budget extender bill. Effective Dates Effective paychecks 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)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. Effective May 1, 2012, the Department of …
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
… Code (NDC). The NDC is a unique number that serves as a universal product identifier for each medication and is the …
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
… Federal Elementary and Secondary Education Act. A migrant child is anyone between 3 and 21 years old whose parent, guardian, or spouse – or the child him- or herself – is a migratory agricultural worker or …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDual Employment
… policy requires certain employees to file for approval for outside employment. Such employment may not interfere with … costs associated with these abuses may be significantly higher. Key Recommendations Work with the other agencies …
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 … To determine if the Department of Health effectively oversees and monitors efforts by Nursing …
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 … 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
… refers students to E&D and pays for its services using rates established by SED. The rates are based on the financial information E&D reports to … reported on E&D’s CFR and to E&D’s tuition reimbursement rates, as warranted. Remind E&D officials of the pertinent …
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)
… in our initial audit report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The Office of Mental Health (OMH) is responsible for developing regulations and … 31 of the Mental Hygiene Law with the delivery of mental health services, including the use of telemental health …
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)
… Enforcement of Article 19-A of the Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school … to amend the New York State Vehicle and Traffic Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The …
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
… is a not-for-profit special education provider located in Valley Cottage and serves students from Rockland and … Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual