Search
Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… published by the New York State Department of Education at …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorAdministration of Self-Insured Workers’ Compensation Plans
… all employees are covered by the Workers’ Compensation Law (Law), which ensures that such employees receive speedy … to their injured employees. Virtually all employers in New York State must provide workers’ compensation, and are … claims, and the MTA does not monitor the procedures being used. From July 1, 2015 to June 30, 2018, the three …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansWhat Not to Report – Legacy Reporting
… taxable by the IRS constitute salary as defined by the Retirement and Social Security Law. The following payments … retire Payments made in lieu of accepting fringe benefits (For example, an employer may offer payment if an employee … as provided for in Section 125 of the Internal Revenue Code. All monthly reports submitted to NYSLRS should contain …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli Releases Bond Calendar For First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City, and their major public … or reofferings as follows: $1.73 billion scheduled for January, of which $1.59 billion is new money and $140 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterUse of New York State Snowmobile Trail Development and Maintenance Funds
… Fund is used for its intended purpose. Background In 1985, the New York State Legislature required the Office … to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide snowmobile trail system. In 1989, Parks completed the plan and the use of the New York …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… legal right to know how corporate dollars are being spent in the political arena,” DiNapoli said. “These companies … Since the U.S. Supreme Court’s Citizens United ruling in 2010, DiNapoli has made it a priority to engage the Fund’s … with the Fund or after a significant shareholder vote in support of the Fund’s proposal: 2016 Centerpoint Energy …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Payroll (2015M-353) Officials did not establish adequate … Ravena-Coeymans-Selkirk Central School District – Payroll (Albany County) Payments are supported by district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. … fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The board consistently underestimated revenues in the general and highway funds. As a result, unrestricted …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… acupuncture service. Key Findings We identified $7,331,458 in actual and potential overpayments for services not … payments during our audit period. We found: $210,068 in overpayments from a random sample of 836 services, from 10 … that United made overpayments of $7,010,427. $223,765 in duplicate payments for services already paid on another …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesAmusement Park and Fair Ride Safety
… amusement parks, fairs, and other venues located outside New York City. Each ride must be inspected at least once each … and analysis, we are reasonably assured the Department's procedures are adequate to ensure that the rides offered at …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyCompliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts education … 310 New York City students who attended 166 New York City public high schools. These 310 students were from the cohort …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … appointment took effect August 1, 2007 at an annual salary capped by law at $109,800. In the same month Ms. … and continued primarily as a means to circumvent the salary for the position set by State law and increase Ms. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a tax receipt to include a self-addressed stamped envelope with their tax payment. You ask whether a tax collecting … deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) of section 986 states …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… P. DiNapoli. “There are nearly two million senior citizens in our city, many of whom are among our most vulnerable … to ensure seniors are getting the support they depend on in a timely manner.” DFTA contracts with service providers to … evaluate benefits, and enroll eligible clients in services. When services cannot be provided immediately, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesResponsibility for IT Internal Controls – Information Technology Governance
… governing boards fulfill their oversight responsibilities is by asking questions related to controls over IT systems … head(s) or an IT vendor. Asking the right questions is not only an effective way to exercise oversight, it can be … access and use, which could be very expensive. It is understandable that someone with little or no IT knowledge …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Corrections and Community Supervision: Oversight of Transportation Services … facility or office for accurate reporting. Department of Health - Medicaid Program: Claims Processing Activity … crimes that violated laws or regulations governing certain health care programs. By the end of the audit fieldwork, the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 32
… related voucher identification and attachments for all ROA transactions submitted online or through a bulkload file. … a single payment vendor ID. Use Supplier ID: 0RSNGLPYMT - ROA Single Payment Refunds The refund is from a vendor for … ID as backup or in comments. Use Supplier ID: 0RPCARDPUR - ROA Vendor Refund of PCard Purchases Expense report …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement … debt. An agency should follow the process outlined in the DOB Budget Policy and Reporting Manual Item K-0036 to … and Transaction Preparation: DPA transactions are created in the Customer Contracts Module and require a New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsMonitoring the Green Innovation Grant Program
… cisterns. In their grant application, grantees describe how they plan to maintain their project, which the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-program