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About Statement No. 68 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … and deferred inflows and outflows of resources. Has no impact on funding—contributions will continue to be based … to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an independent …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… P. DiNapoli, Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G. … own pockets,” DiNapoli said. “Thanks to District Attorney Williams and the New York State Police, she is being held … P DiNapoli Livingston County District Attorney Ashley Williams and New York State Police Superintendent Steven G …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionComptroller DiNapoli Releases Municipal Audits
… Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) BOCES. “William Fisher was supposed to help adults earn … Office and Oswego County District Attorney’s Office for their collaborative work on this investigation. Mr. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over a … Express Scripts collected rebates but failed to turn over a significant amount of them to the state. This … are expected to make every effort to collect and turn over all rebates,” DiNapoli said. “The Department of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysVI.4 Reappropriations Overview – VI. Budgets
… September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will be the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewDiNapoli Releases October State Cash Report
… personal income tax receipts, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli Expands Anti-Corruption Initiative
… his groundbreaking partnership with state Attorney General Eric Schneiderman’s office in the Joint Task Force on Public … statewide, including last week’s indictment of New York City Councilman Ruben Wills and the convictions of former … officials from the Woodstock Fire Co. treasurer to the city of Binghamton’s parks and recreation director. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeXII.4.F Proper Invoice – XII. Expenditures
… OVERVIEW AND POLICIES This section provides agencies with guidance regarding a proper invoice. Process and Transaction … identifying it as improper, § 179f(3)(b) provides further guidance on timeframes for notifying vendors of defects in an … Section 4.B.1 – Supporting Information of this Chapter for guidance related to documentation to support an invoice. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceState Agencies Bulletin No. 2115
… Purpose As we approach the beginning of the new State fiscal year on April 1 st , OSC would like to … should the State budget be late and a budget extender bill not be passed by 4 p.m. on Monday, April 3, 2023. … As we approach the beginning of the new State fiscal year on April 1st OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… that serves as a universal product identifier for each medication and is the basis for the Department’s manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department … properly oversees the Migrant Education Program (Program) to ensure that it complies with all requirements and achieves … moved between school districts within the past three years to obtain temporary or seasonal employment in an agricultural …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … July 25, 2012. Background OMH's mission is to promote the mental health and well-being of all New Yorkers, focusing on … To determine whether Office of Mental Health OMH employees who are dually employed at other …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Criminal History Background Checks of Unlicensed Health Care Employees
… the CHRC system to the Department. The Department, in turn, submits a fingerprint request on behalf of the … Division of Criminal Justice Services (DCJS), which in turn, send any criminal history results to the Department. If …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesAccounts Payable Advisory No. 29
… of the agency, or a designee, has granted that authority by a rule or written directive filed with the Comptroller. … Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal controls …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualOversight of Telemental Health Services (Follow-Up)
… that makes use of two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that … as defined in the Law, must enroll in the Program, comply with its requirements, and ensure that their bus drivers meet … steps to both identify motor carriers that must comply with the Law and enforce the Law’s requirements. We …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on NYSARC … to the State Education Departments RCM and the CFR Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual