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Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law. The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is responsible for overseeing the Article 19-A Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from October 1, 2011 to June 30, 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsGlossary – Governmental Accounting Standards Board
… For additional terms and descriptions, please refer to the Governmental Accounting … rate will support projected benefit payments of the plan, and, (b) assets will be invested using the current allocation target to achieve that return, and (2) for the period of benefit payments not supported, …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryState Agencies Bulletin No. 947
… family size are met. Eligible employees have the option of receiving advance payment of Earned Income Tax Credit directly from their employer in the form of regular payments added to the employee’s paychecks. All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant 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-manualAccounts Payable Advisory No. 29
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter … Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationComptroller 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.” Schuyler …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The Swan Lake Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases School Audits
… accountability, it's critical that schools make every dollar count," DiNapoli said. "By auditing school district … to provide taxpayers the assurance that their money is being spent appropriately and effectively." LaFayette … nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Special Disability Benefits – Special 20- and 25-Year Plans
… Firefighters and police officers may be eligible for an accidental disability … of duty disability retirement benefit. Your application(s) must be submitted while you are in service or within five … disabled due to a health condition related to Parkinson's Disease, but who passed a physical examination upon entry …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsWhat is a Public Authority?
… and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as … procedures, and financial reporting. Each public authority is governed by a separate board of directors appointed by … authority operations. In addition, the State Comptroller is granted discretion to review certain public authority …
https://www.osc.ny.gov/public-authorities/what-public-authorityAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… 2015 determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and … ratings. The vendors’ contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused … the Procurement Rules and document their justification for awarding certain non-competitive and limited-competition …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… welfare programs. The TANF block grant program requires New York State to engage individuals in countable work activities. The Office administers New York’s Wage Subsidy program and has contracted with …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … various other than personal service costs, such as vehicle and food expenses, and $246 in personal service costs for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax surcharge and … May 1, 2011. Since the surcharge rate change occurred in May but the liability is for the full year … withholding tax rate table with the rates prescribed in publication NYS-50-T-Y . Agency Actions Inform affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … expenses exceeded $100,000 or had outliers in the area of train fare. In total, we examined $1,313,845 in travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesFishers Island Ferry District – Financial Operations (2016M-156)
… Purpose of Audit The purpose of our audit was to assess selected financial operations for the period … employees, and neither employees nor managers are required to sign and certify that the hours reported on the time cards … The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156DiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… Local sales tax collections in New York state increased by 8.8% in November compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-november