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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin Fire … the payments have already been made, and their approval is not documented in the minutes. The board did not conduct …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… County) The board adopted budgets that were not based on sound and realistic revenue estimates. The board …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli's Legislative Program
Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and local government
https://www.osc.ny.gov/legislationImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Objective To determine the extent of implementation of the two … Essential Plan, both of which provide health care services to individuals who are economically disadvantaged. As … of our initial audit, issued on September 14, 2023, was to determine whether Medicaid made improper payments on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2237
… 6461 on the file layout. The additional fields are: Field Name Type Length Field Begin Field End Birthdate Date 8 6453 6460 Field Name Type Length Field Begin Field End Coverage Elect Char 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsYour Pension Pay Stub
… Your monthly Pension Pay Stub is available in Retirement Online and provides a breakdown of credits, deductions and … totals of each. View Your Pension Pay Stub in Retirement Online Sign in to Retirement Online . Look under I want to… (located at the top right). …
https://www.osc.ny.gov/retirement/retirees/your-pension-pay-stubFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… for the oversight of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period … 54 State correctional facilities, four Office of Children and Family Services facilities, 74 local correctional … for the oversight of correctional facilities and for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesFinancial Condition and Selected Expenses (Follow-Up)
… three major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followSecurity Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four … a highly developed information security program to protect the electronic protected health information (ePHI) … our testing, we found the Institute had taken many steps to safeguard its ePHI and meet Health Insurance Portability …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of key Division systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We also found ITS did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followCollection and Use of Oil Spill Funds (Follow-Up)
… Spill Compensation Fund (Oil Spill Fund or Fund) to pay for the cleanup and removal of petroleum spills. The statute … Comptroller administrative and operational responsibility for the Fund. The Department of Environmental Conservation … program by providing technical assistance and oversight for cleanup and removal activities and ensuring that only …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… and excessive Medicaid payments to clinics and outpatient facil …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessAccounts Receivable Collections
… receivable cases totaling $2.3 million that remained closed when they should have been reopened and reassigned …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … To determine whether the Office of Temporary and Disability Assistances Office management of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our … was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed reserve … days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followWage Theft Investigations (Follow-Up)
… of 17,191 cases, including 9,331 active investigations and 7,860 cases pending payment. Of these, 12,938 cases (75 … system did not provide management with accurate or useful case management reports. Key Findings We determined that the … reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two … audit of certain Center procurement contracts and payments to vendors for purchases of food products that occurred … January 1, 1996 and December 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-services