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VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… is no alternative. Cash deposits received by Treasury without preapproval will be returned to the agency. Sending cash through the mail exposes the agency to the risk of theft or loss. … for checks) or emailed (submitted for electronic funds) form AC 3312-S is acceptable as a substitute for the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator Hector Rosas for using his public position to pilfer more than $50,000 through several schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to … Coordinator Hector Rosas for using his public position to pilfer more than $50000 through several schemes …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her … Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for minority … women owned businesses. She ultimately routed $3.3 million to bank accounts held by two shell companies TAPPE created, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Comptroller DiNapoli Statement on New York City Financial Plan
… improvement in the commercial real estate market expected to slow from earlier projections. The updated financial plan … funds and better-than-projected revenues are necessary to shore up reserves . The city needs to find ways to balance its budget while maintaining service …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planDiNapoli Appoints Senior Budget and Policy Staff
… of Budget and Policy Analysis. These appointments are to fill currently vacant positions. “New York has a massive, … of experience and knowledge that Maria and Todd will bring to our team will greatly enhance our existing efforts and … issues, and is well-respected for her ability to distill complex research into understandable and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they submitted false timecards in … stole from the very students they were supposed to be helping. My thanks to U.S. Attorney Freedman, and our other partners in law … and Nichole Murray must pay the United States $3187290 to resolve allegations that they submitted false timecards in …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance … was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request documentation to confirm goods were received in satisfactory condition or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsXI.2.B Contract Numbering – XI. Procurement and Contract Management
… requirements for New York State Contract Identifiers to ensure that contract information contained in the … entered in the SFS. Please note that contracts not subject to approval by the State Comptroller must adhere to contract prefix guidelines (see Section 2.B - Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Objective To assess the extent of implementation of the three … million members. Civil Service contracts with CVS Caremark to administer the prescription drug program for the Empire … of our initial audit, issued on September 13, 2023, was to determine whether CVS Caremark paid claims under the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underState Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and … for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether … we concentrated on DME that was necessary in response to the COVID-19 public health emergency, such as ventilators …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpilePhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Objective To assess the extent of implementation of the three … The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative (co-op) housing to middle-income families. A total of 269 State-supervised … To assess the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Creating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health … entered into 26 grant contracts with 22 grantees to administer the CHSC program to increase opportunities for physical activity and improve … The objective of our examination was to determine whether payments the Department of Health made …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) … year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New York, is authorized by … Other Related Audits/Reports of Interest Center for Disability Services: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of … Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between 3 and 4 years … information, including costs, that Kids in Action reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds … Minds provides preschool special education services to children with disabilities who are between 3 and 4 years … including costs, that Empowering Minds reports to SED on its annual CFR. Costs reported on the CFR must …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola … Mary Cariola provides preschool special education services to children with disabilities who are three and four years of … information, including costs that Mary Cariola reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June … the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… Objective To determine the extent of implementation of the two … of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. Generally, as the severity of the malnutrition diagnosis increases, Medicaid’s payment to a hospital will increase. We issued our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is … from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and provide equal access to government programs and services, Executive Order 26, … To determine if the Department of Motor Vehicles is …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation … 2019. About the Program Waste tires can pose serious risks to public health, safety, and the environment. They provide … Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper management of waste tires in the State. …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-fees