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June 2002: GASB Statement 34
… Focus on Major Funds Changes in Budgetary Reporting Full accrual accounting including depreciation of capital … to implement the provisions of GASB Statement 34, full implementation will not be required to meet the … Municipal Law. Local governments should be aware that full implementation will be required in order to receive an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Monitoring Town Asphalt Road Projects (2012MS-7)
… [pdf] , Thompson [pdf] , and Union [pdf] . Purpose of Audit The purpose of our audit was to determine whether towns adequately … that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time sheets to … Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesState Agencies Bulletin No. 194
… 02, 03, 04, 47 and 67. Effective Date The VRWS program for CSEA employees is effective the first full pay period in … allowable work schedule reduction is 5% and the maximum is 30%, in 5% increments. The program is available only to full … Part-Time PCT accordingly. Questions Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workDiNapoli Expands Anti-Corruption Initiative
… he has expanded his anti-corruption initiative and created a new Division of Investigations to build on efforts which … who line their pockets at taxpayers’ expense makes him the perfect choice to head this division. We will continue to … $680,000 and prison time for Lawrence Bruckner, who ran a multi-million dollar Medicaid dental fraud in Brooklyn by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeCriminal History Background Checks of Unlicensed Health Care Employees
… Purpose To determine if the Department of Health (Department) effectively oversees and monitors efforts by Nursing Homes, Adult Care Facilities (ACF), and Home Health Care (HHC) providers …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at … mission is to promote the mental health and well-being of all New Yorkers, focusing on providing hope and recovery … about 15,300 individuals throughout the State, some of whom are also employed by other government agencies. OMH …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0DiNapoli Releases October State Cash Report
… personal income tax receipts, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. However, tax collections of $4.7 billion in October were 13.8 percent higher than those of October … are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … State tax …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit report, Oversight of Telemental Health … services and psychiatric care from a remote location. In 2015, OMH established a formal set of TMH standards …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followState Agencies Bulletin No. 2115
… funds and advices should the State budget be late and a budget extender bill not be passed by 4 p.m. on Monday, … can be released. Background When a passed budget is in place, OSC transmits the electronic direct deposit file on … year, OSC is not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over a four-year period, according to an audit …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysSelected Aspects of the Migrant Education Program
… school diploma (or its equivalency), and/or participate in life skills as well as career education services and, to the … the Department contracted for five State University of New York (SUNY) campuses and four Boards of Cooperative Education …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programXII.4.F Proper Invoice – XII. Expenditures
… property, or services have been delivered or rendered. By accepting an invoice before the goods, property, or services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $300,142 in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… philosophy and long term performance, not simply on what executives at other companies are making." Many … shareowner and employee feedback; the advisory vote on compensation; the CEO pay ratio; global pay fairness; … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases Audits
… 2013, established an Open Data Website for the collection and public dissemination of publishable state data maintained … identify new high-value data sets to publish on Open Data and OGS has not consistently updated data already posted. … 2013, established an Open Data Website for the collection and public dissemination of publishable state data maintained …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 33 School Districts Reported in Fiscal Stress
… Statewide, there were 33 school districts designated in fiscal stress under New … and commonly requested data. … Statewide there were 33 school districts designated in fiscal stress under New …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressVI.4 Reappropriations Overview – VI. Budgets
… is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would … of the appropriation is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and … Two-year appropriations generally begin April 1 and end two years later on March 31 with no carryover period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewCUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY … through December 31, 2020, receive $220.40. Agency Actions To pay the 2020 CUNY Nurses Health Specialty Differential to eligible employees, agencies must enter the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the … ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that … 2,852 active motor carriers enrolled in the Program. Our initial audit sought to determine if the Department was …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-follow