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City of Olean – Budget Review (B18-1-1)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Medicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New … that HARP-related drugs were identified and processed for rebate invoicing. We determined that the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on … earnings limit. Reporting data for employees who have not joined NYSLRS means we will already have it on hand if they … in the future. Employers report data for retirees so we can monitor their post-retirement earnings. Do not report …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportCity of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Oversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored … recertification review performed at each Program, some of which were prior to April 2017. In addition, we included … recovery programs. OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesOpinion 94-6
… This opinion represents the views of the Office of the State … authority and other members (cf. Public Housing Law, §30[5], providing that status as tenant member of housing … contract itself. The general welfare and prosperity of the company of an officer may be an interest therein. If [the …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Comptroller DiNapoli Releases School Audits
… District and Schenectady County Community College . "In an era of limited resources and increased accountability, … $2.3 million during the last four fiscal years resulting in a total budget variance of $23.6 million. The most significant expenditure variances were found in central services, employee benefits, teaching and pupil …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Area #1 – IT Policy – Information Technology Governance
… damaged or compromised by unauthorized or inappropriate access and use. At a minimum, IT policies should include: … (State Technology Law) requires municipalities and other local agencies to have a breach notification policy or local … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyOpinion 90-52
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … of a town board meeting must be made by the affirmative vote of a majority of all the members of the town board, and … and any other matter formally voted upon and the vote thereon". There are several other sections of law which …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Managed Care Premium Payments … (the managed care program most Medicaid recipients enroll in) provides comprehensive medical services that range from … policy is to exclude Medicaid recipients from enrollment in mainstream managed care when they also have comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followOpinion 89-51
… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing … Whether the town is authorized to make payments to the volunteer fire company in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-89-51SUNY Bulletin No. SU-146
… raise-eligible employee in accordance with the PGY Salary Schedule, using the Action/Reason code of Pay Rate Chg/CFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherCUNY Bulletin No. CU-426
… 2011 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial award is established must be submitted to OSC on a subsequent report. The agency must enter the Earnings … Earnings Code: CGR Effective Date: The first day of the pay period in which the payments will commence using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-426-2011-cuny-research-foundation-cuny-rf-grant-payments-summerHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Trust Fund Corporation (HTFC), which is responsible for community development through the construction, … homeowners with the cost of addressing emergencies and code violations that pose a threat to their health and safety … the audit found that inaccurate scoring on seven of 30 LPA applications reviewed (23%) resulted in at least three …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much … Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System SFS to record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsThe New York State Procurement Integrity Act
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actComptroller Authority to Audit Local Development Corporations (LDCs)
… A.3047 (Magnarelli) / S.4827 (Marchione) – Relates to audits by the State Comptroller of certain organizations … Relates to audits by the State Comptroller of certain organizations …
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcsTravel Advisory No. 16
… XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter … XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand … Your policy should specifically state what will occur in the case of improper claims for travel and conference … incurred that are not actual and necessary and incurred in connection with the properly authorized official travel. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-review