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State Agencies Bulletin No. 1684
… Purpose To notify agencies of a new form AC3440 Request for Payroll Check Stop Payment to be used to stop and reissue New York State payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1684-new-form-stop-and-reissue-new-york-state-payroll-checkDiNapoli: Clerk Pocketed Thousands in Fines
… of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence … was instrumental in helping my staff bring this individual to justice. We will continue to work with law enforcement across the State to protect …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… $232,000 in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, … Pennsylvania, agreed to make full restitution of $231,919 on or before his sentencing on January 27. “Mr. Davis thought … $232,000 to the public.” “The defendant bilked taxpayers out of more than $230,000 by submitting fraudulent billing …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamMontgomery County – Financial Condition (2013M-234)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … Board of Supervisors is the legislative body responsible for managing County operations. The 2013 budgeted … and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… Services and Pharmacy Claims Pertaining to a Selected Physician ( 2012-S-35 ). Background Our initial audit report, … significant issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Purpose of Audit The purpose of our audit was to examine the ACIDA’s internal controls over employee … process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Strong collections in May show the economy continues to improve as spending rebounds from the effects of the … last month were relatively strong even compared to pre-pandemic numbers, rising 6.9 percent, or $93 million, … digits, ranging from 17.6 percent in Franklin County to 88.2 percent in Allegany County. In the last month of each …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayStatewide Local Sales Tax Collections Up More Than 21 Percent
… of New York City also saw year-over-year collections for July grow by double digits, ranging from 17.3% in Lewis … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local … on the regional picture of sales tax collections for the third quarter (July-September) of 2021. Table Monthly …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to … Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other entity …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: State Tax Revenues $3 Billion Below Last Year
… lower than last year, according to the monthly State Cash Report released by New York State Comptroller Thomas P. … a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearExamples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … of her community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said … professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel … The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … in the fuel usage records. The Town has not taken measures to provide physical security over fuel. There are no …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Examples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesNYS Common Retirement Fund Reports Third Quarter Results
… of the State Fiscal Year (SFY) 2019-20 was 5.28 percent for the three-month period ending Dec. 31, 2019, with an … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… care, including prescription drugs, to Medicaid recipients age 21 or older with serious mental illness and/or substance …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… 54, was arrested Thursday for allegedly falsifying records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her actions …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-records