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XVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… occurs when the Federal government provides resources to the State and requires the State to use the resources in … voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases Municipal Audits
… that addresses what level of fund balance is needed or how any surplus funds will be used and the timeframe for … not in the public’s best interest. Laurens Fire District – Financial Activities (Otsego County) The board did not … overtime costs could potentially be over budget by as much as $2 million based on the 2020-21 fiscal year overtime …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… provider contracts. Our initial audit report, issued on January 10, 2019 and covering the period April 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented, pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual. Our audit covered the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2017
… Purpose: As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide … does not apply to employees of the State University of New York (28***, excluding SUNY Construction Fund [28990], City … by employee banks to deposit them timely into employee bank accounts. Although paychecks dated April 7, 2022 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksSelected Performance Measures (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in … Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York … referred to as the Agencies.) The administrative arm is known as MTA Headquarters. The MTA is required under the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must … sign the ROA to attest to its accuracy. Regulation did not clearly address how frequently an official must/may … Official should submit a new ROA if the previous ROA is not representative of their hours worked. Governing Body …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the … one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and postpartum physician care and hospital …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followComptroller DiNapoli Releases School District Audits
… IT security awareness training for district employees. In addition, sensitive IT control weaknesses were … not prepare timely reports for the Board or the auditor. In addition, IT assets valued at $11,397 were not included on … 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … 2020, we identified $663,830 in reported costs that did not comply with the requirements in the RCM and the CFR …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… audits and examinations have been issued: Department of Health: Fiscal Oversight and Monitoring of AIDS Institute … update its procedures to address problems with contractor cost claims that were identified prior to this audit. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsOpinion 2008-4
… district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ … described in the petition" and may improve such property for park purposes. Pursuant to Town Law § 202-b (2), the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6State Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug … of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC officials made …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 1954
… APSU Clothing Allowance and to provide agency instructions for payments not processed automatically. Affected Employees … implemented the 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. (PBANYS) provides for a Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… Division of the Federal Bureau of Investigation (“FBI”), and George Beach, Superintendent, New York State Police today … Fire Department (“MVFD”), on charges of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney … the embezzled money on himself, buying yachts, jewelry, and a second home in Florida, and then failed to report any …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportFarmland Protection Program
… (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection Planning Grants … Grants (LTGs) – award State assistance to land trusts for activities that will assist in implementing farmland … Grants – award State assistance to eligible entities for activities that assist in implementing agricultural …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programDiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined … care, pediatric, and obstetrician and gynecologist (OBGYN) doctors, dentists and mental health practitioners, with …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsFood Insecurity Persists Post-Pandemic
… to 2.8 million by June 2020, and then continued to trend upward through March 2023, when it reached a recent …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… discovered more than $1.1 million in payments from Jan. 1, 2011 through Dec. 31, 2014 that should not have been … paid to UHC increased annually, from approximately $930.9 million in 2011 to more than $1.4 billion in 2013, but its … they are factored into the rate calculation and could result in reduced premiums. Auditors also found UHC and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollars