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Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfPerformance of Duty Disability – Police and Fire Plan
… service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability retirement benefit … may be eligible to receive. You must also select an option for the payment of your disability benefits . Filing You, …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityStay Informed – Police and Fire Plan
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … information, view and update beneficiaries, and apply for a loan. Review your Member Annual Statement carefully and … booklets and brochures , and get tips on preparing for retirement . Attend a pre-retirement presentation to …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedOpinion 88-48
… certain public authorities); (solicitation of competition for) PUBLIC AUTHORITIES -- Competitive Bidding Requirements … no statutory or common law competitive bidding requirement for purchases of equipment by the Western Finger Lakes Solid … the Authority and that the Authority has a rational basis for choosing a vendor, it is generally advisable for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Town of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Pitcairn – Claims Auditing (2024M-69)
… that competition was sought. Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these purchases. The Board improperly donated $1,500 to a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69CUNY Bulletin No. CU-541
… in any facility but must be paid from the college where the employee is employed on a full-time basis. The payments are processed … Grant Payment for Summer Research that are funded with Tax Levy funds. Additional Pay Earnings Codes Description CGT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-541-2016-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-505
… in any facility but must be paid from the college where the employee is employed on a full-time basis. The payments are processed … Grant Payment for Summer Research that are funded with Tax Levy funds. Additional Pay Earnings Codes Description CGT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-505-2015-city-university-new-york-cuny-research-foundationComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Allegany , Baldwin Public Library , Town of … properly recorded. Specifically, the board did not adopt an investment policy or a code of ethics; issue a W-2 form … audit of the district’s records by an independent public accountant. Warsaw Fire Department – Internal Controls Over …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsOpinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of a regular member of a fire department of a city with a population of less than one million, provided that the chief … 363-d is for the benefit of firefighters in the New York State and Local Retirement System, with the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5DiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… country before 2000. New York also ranks third as a harbor for refugees admitted to the United States, behind Texas and … Island and the Hudson Valley, according to the report. For those immigrating to New York state from 2010 to 2015, … of Utica’s population rises to approximately 24 percent. For Buffalo, Rochester, Syracuse, Albany and Schenectady, the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York … Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E … Misconduct (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payXVI.4 Overview – XVI. Financial Reporting
This section outlines policies for selected specialized areas that apply to agencies in the State reporting entity accountability for some of which is solely or largely the responsibility of the Office of the State Comptroller
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewXII.8 Overview – XII. Expenditures
… pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid follows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid from any fund under the management of the state, or any agency or officer thereof except in pursuance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… should have been covered by managed care plans, according to an audit released today by State Comptroller Thomas P. … which the Department of Health’s eMedNY system failed to catch millions in overpayments. To its credit, the department … their claims. DiNapoli’s office audits Medicaid payments on a routine basis to make sure claims are being paid …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Purpose To determine whether the Department of Motor Vehicles’ … established in November 2012 as part of a New York State IT transformation to consolidate and merge State agencies and streamline services. ITS is responsible for providing centralized information …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – … referred to as eligibility requirements, must be satisfied for a transaction to occur. Voluntary nonexchange … The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of …
https://www.osc.ny.gov/legal-opinions/opinion-91-5