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Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to … 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 …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careComptroller DiNapoli Releases Municipal Audits
… oversight and bypassed established internal controls over cash disbursements. In addition, credit card charges were not … the court’s financial operations. The court clerk collects cash receipts, records entries in the accounting system and …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 947
… to the employee’s paychecks. All Form W-5s that were filed for the 2009 calendar year will expire on December 31, 2009. Employees who are eligible for advance payments of their Earned Income Tax Credit in … to receive advance Earned Income Tax Credit payments for 2010 Effective Date(s) All Form W-5s expire on December …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditAccounts Payable Advisory No. 29
… to pay. Agency heads may use a variety of resources and techniques to obtain assurance about the internal controls …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: 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. James today …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year … payments for services under these programs are based on fixed fees, as opposed to the cost-based rates established …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … Has no impact on funding—contributions will continue to be based on actuarially determined rates. GASB’s position is … to submit the information directly to the NYSLRS secure portal. Generally, data to be verified may include a NYSLRS …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68State Agencies Bulletin No. 1932
… review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic September 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … does not maintain running cash balances in the check book registers, maintain accounting records with cash …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
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
… Central School District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . … County) The board has not established threshold values for tagging and inventorying assets for departmental …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Special Disability Benefits – Special 20- and 25-Year Plans
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. We also …
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)
… recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - … work activities. The Office administers New York’s Wage Subsidy program and has contracted with eligible public or …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followFund Financial Data – 2022 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
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) guidelines, including the Reimbursable Cost Manual … expenses, and $246 in personal service costs for employee bonuses. Key Recommendations To SED: Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding … to the Department of Taxation and Finance, and the new publication, NYS-50-T-Y , new withholding tables went …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 through March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesFishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … are not issued for cash collected. District officials did not ensure that goods and services were procured in … adhere to the purchasing policy and competitive bid laws when purchasing goods or entering into public works contracts …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156